CAEN Code Rev. 3

0330

Activities ancillary to fishing and aquaculture

EU NACE Equivalent: NACE Rev. 3 — 0330

This code covers auxiliary activities for fishing and aquaculture, such as support services for fish farming, primary processing of catch, maintenance of fishing equipment, and aquatic environment monitoring services. Basically, if your business is not directly involved in fishing but provides logistical, technical, or processing support for fishermen and fish farms, this is the appropriate code.

Entrepreneur Profile

Acest cod este ideal pentru antreprenorii care oferă servicii de suport pescarilor profesioniști sau fermelor piscicole, cum ar fi ateliere de reparat unelte de pescuit, firme de consultanță în acvacultură, servicii de monitorizare a calității apei sau unități de procesare primară a peștelui. De asemenea, este potrivit pentru SRL-uri care dețin nave de pescuit și oferă servicii de întreținere sau transport pentru alți pescari.

Who should avoid:

Avoid the exclusive use of code 0330 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.

Authorization procedure and Trade Register aspects for CAEN 0330

Establishing a company with the main activity CAEN 0330 requires going through the standard steps at the Trade Register (ONRC), but with specific requirements regarding operating permits. According to Law 359/2004, at registration a sworn declaration is submitted stating that the company meets the specific operating conditions. For activities ancillary to fishing, no prior environmental permit is necessary, but the operator must register as a user of living aquatic resources at the National Agency for Fisheries and Aquaculture (ANPA) within 30 days of registration. At ONRC, CAEN 0330 is coded as secondary or main fiscal code, depending on the business structure. We recommend including related codes: 0321 (aquaculture) or 0311 (marine fishing) if activities are integrated.

Regulatory framework, specific permits, and control institutions

Ancillary fishing activities include operations such as sorting, washing, packaging, transport of live fish, and maintenance of tools. The main legal framework is Government Emergency Ordinance 23/2008 on fishing and aquaculture, and control is exercised by the National Environmental Guard (sanitary and waste aspects) and the National Sanitary Veterinary and Food Safety Authority (ANSVSA) if food products are handled. For processing spaces, a sanitary-veterinary operating permit from the county DSVSA is mandatory. Also, if the activity involves wastewater discharges or waste, an environmental permit from the Environmental Protection Agency (APM) is required. At the fiscal level, the company must request registration in the RO e-Factura system for all issued invoices and implement RO e-Transport for the movement of goods with fiscal risk, including live or processed fish.

Fiscal management, ANAF audit risk, and specific accounting

From an accounting perspective, CAEN 0330 falls under service provision, and revenues are recorded at the date of performance, according to Order 1802/2014. VAT: the standard rate of 19% applies for services, but if the activity includes supplies of live fish (CN code 0301), the reduced rate of 9% applies only if the operator holds an agricultural producer certificate. We recommend obtaining the producer attestation from the town hall to benefit from the reduced rate. Excise duties: not applicable, but it is attested to ANAF that no alcohol or tobacco is sold. Corporate income tax: the rate of 16% applies, and the depreciation of special equipment (boats, fish separators) is carried out over their useful life (3-5 years). The ANAF audit risk is medium, being a niche activity, but control is intensified on VAT (difference between 19% and 9%) and on deductible expenses for travel and equipment maintenance. Strict record-keeping of fish stocks and utility consumption is recommended to justify costs.


Included Activities

  • ✅ Support services for commercial and sport fishing
  • ✅ Support services for aquaculture (feeding, monitoring, harvesting)
  • ✅ Maintenance and repair of fishing vessels and fishing equipment
  • ✅ Primary processing of fish (cleaning, gutting, filleting) on board or in specialized units
  • ✅ Water quality monitoring services and fish stock assessment
  • ✅ Transport services for live or fresh fish
  • ✅ Fish storage and preservation services (without industrial processing)
  • ✅ Research and consultancy services in fishing and aquaculture

Excluded Activities

  • ❌ Actual commercial fishing (codes 0311, 0312)
  • ❌ Aquaculture (codes 0321, 0322)
  • ❌ Industrial fish processing (code 1020)
  • ❌ Wholesale trade of fish (code 4638)
  • ❌ Leisure activities with boats (code 9329)

Întrebări Frecvente

What authorizations are necessary to carry out activities ancillary to fishing?

Depending on the activity, the following may be required: sanitary-veterinary authorization from ANSVSA for primary fish processing, environmental permit from APM for discharges or emissions, and authorization from ANPA for activities in the Danube Delta or protected areas. Also, for transporting live fish, a special authorization from ANSVSA is needed.

Can I use this CAEN code if I have a tourist pension and also offer fishing trips?

No, this code is intended exclusively for support activities for fishing and aquaculture, not for leisure activities. For fishing trips, you need code 9329 (Other recreational activities). However, you can have both codes in the same SRL if you conduct the activities separately.