0729
Extraction of other non-ferrous metal ores
This CAEN code covers the extraction of non-ferrous metal ores, such as aluminum, copper, lead, zinc, tin, manganese, chromium, nickel, cobalt, molybdenum, tantalum, vanadium, etc. Activities include underground or surface mining, as well as preparation operations such as crushing, grinding and flotation. It does not include extraction of uranium and thorium ores (code 0721) or extraction of iron ores (code 0710).
Entrepreneur Profile
Acest cod este destinat companiilor miniere care exploatează zăcăminte de minereuri metalifere neferoase, inclusiv metale prețioase. De asemenea, este util pentru firmele care prestează servicii de preparare și îmbogățire a acestor minereuri, precum și pentru antreprenorii care dezvoltă proiecte de explorare și exploatare minieră în România.
Who should avoid:
Avoid the exclusive use of code 0729 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 0729
For the correct classification of a company under CAEN class 0729, the legal representative must submit to the National Trade Register Office (ONRC) the registration application, expressly mentioning the main object of activity. According to Law 359/2004, a declaration on own responsibility is filed stating that no prior operating authorization is required, but for the extraction of non-ferrous metal ores, environmental, sanitary and fire safety permits are requested, depending on the local specifics. At the registered office, there must be an administrative space, and the work points for exploitation are registered separately. ONRC checks the name and registered office, and after the issuance of the registration certificate, the company may request the opening of bank accounts and fiscal registration.
Regulatory framework, specific permits and control institutions
The activity of extracting other non-ferrous metal ores (e.g., zinc, lead, copper, nickel, tin) falls under the Mining Law 85/2003, which requires obtaining an exploitation license from the National Agency for Mineral Resources (ANRM). Without this license, carrying out the activity is illegal. Also, the Defense Law 45/1994 on the regime of strategic raw materials applies, and for the transport and storage of ores, permits from the Territorial Labor Inspectorate and the Environmental Guard are required. The company must draw up a mining waste management plan, according to Government Emergency Ordinance 195/2005. Annual control is carried out by ANRM together with the National Regulatory Authority in the Mining Field, and in case of irregularities, the license is suspended.
Tax management, ANAF audit risk and specific accounting
From a fiscal point of view, the company must register vectorially with the Tax Authority (ANAF), mentioning the CAEN code 0729 and the secondary object, if any. Corporate income tax is calculated quarterly, and for exploitations, there is the possibility of applying reduced mining royalty rates, according to the Fiscal Code. When issuing invoices, the RO e-Factura system is used, and purchases of machinery and drilling services must be justified with primary documents. VAT is deducted on deliveries, but for exported ores, the 0% rate applies provided that customs declarations are drawn up. ANAF may initiate a tax audit if the company reports repeated losses or when the sale price of ores is significantly below the market average. Specific accounting requires separate tracking of expenses with the amortization of wells and exploration works. Also, the monthly declaration 112 is submitted for employees working underground, and for those exposed to noxious substances, exposure sheets are completed according to the Occupational Safety and Health Law 319/2006.
Included Activities
- ✅ Extraction of aluminum ores (bauxite)
- ✅ Extraction of copper ores
- ✅ Extraction of lead ores
- ✅ Extraction of zinc ores
- ✅ Extraction of tin ores
- ✅ Extraction of manganese ores
- ✅ Extraction of chromium ores
- ✅ Extraction of nickel ores
- ✅ Extraction of cobalt ores
- ✅ Extraction of molybdenum ores
- ✅ Extraction of tantalum ores
- ✅ Extraction of vanadium ores
- ✅ Extraction of precious metal ores (gold, silver, platinum)
- ✅ Preparation and beneficiation of non-ferrous metal ores (crushing, grinding, flotation, magnetic separation, etc.)
Excluded Activities
- ❌ Extraction of uranium and thorium ores (code 0721)
- ❌ Extraction of iron ores (code 0710)
- ❌ Extraction of radioactive metal ores
- ❌ Production of primary aluminum (code 2442)
- ❌ Smelting and refining of copper (code 2444)
- ❌ Production of non-ferrous metals through smelting processes (code 2440)
- ❌ Extraction of stone, sand and clay (codes 0811, 0812)
- ❌ Extraction of salt (code 0893)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for the extraction of non-ferrous metal ores?
The following are required: an exploitation license from the National Agency for Mineral Resources, an environmental permit from the Environmental Protection Agency, a fire safety authorization, permits from the Romanian Waters Authority (if water resources are used), as well as a building permit for mining installations.
What are the specific fiscal obligations for this CAEN code?
In addition to corporate income tax, a mining royalty (calculated as a percentage of production value) and a mineral resource exploitation tax are paid. VAT also applies to the sale of ores, and for exports, tax facilities may be available.