0811

Authorisation procedure and Trade Registry aspects for CAEN 0811

To establish a company that will carry out quarrying of ornamental stone, building stone, limestone, gypsum, chalk or slate, the first step is to check the availability of the company name at the Trade Register (ONRC) and submit the constitutive documents. When drafting the constitutive act, the CAEN code 0811 must be mentioned as the main object of activity. Additionally, related codes such as 0812 (quarrying of gravel and sand) or 0899 (other mining and quarrying activities) may also be registered.

For authorisation to operate, a sworn declaration according to Law 359/2004 is submitted to the Trade Register (ONRC), but this does not replace obtaining the specific permits required in the mining sector (see next section). After registration, the fiscal code is requested from the Tax Authority (ANAF) (form 010) and the fiscal registration declaration is submitted. The standard registration period is 5-10 working days, but can be accelerated with additional fees. Without a mining exploitation license, the company cannot actually start extraction.

Regulatory framework, specific permits and control institutions

The mining extraction field is strictly regulated. The main normative act is the Mining Law no. 85/2003, which requires obtaining an exploitation license from the National Agency for Mineral Resources (NAMR). The license is granted on a competitive basis or directly, depending on the type and location of the resource. The license duration can be up to 20 years, with the possibility of extension.

In addition to the license, the following are required:

• Environmental permit from the Environmental Protection Agency (EPA), including for the assessment of impact on soil, water and air.
• Water management authorisation from Romanian Waters, if the activity affects water resources.
• Fire safety permit from the Inspectorate for Emergency Situations (ISU), for the installations and equipment used.
• Notification regarding occupational safety (Labour Inspectorate) for the prevention and protection plan.
• Approval from the local mayor's office or the County Council regarding the local urban planning plan (PUZ) for the exploitation area.

The control institutions are NAMR (technical mining control), Environmental Guard (pollution), Labour Inspectorate (occupational safety) and Tax Authority (ANAF) (fiscal). Violations can lead to fines between RON 10,000 and RON 100,000, suspension of the license or even temporary closure of operations.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal point of view, mining exploitation is subject to standard obligations: corporate income tax (16%, or micro-enterprise if applicable), VAT (19% with the possibility of deduction for purchases of machinery and materials), and social contributions for employees. Specific to this field:

1. Mining royalty: Paid to the state based on the exploitation license. The rate varies depending on the type of resource: for ornamental and limestone it is 4-8% of the value of sold production. It is declared quarterly to NAMR and paid within 30 days after the end of the quarter. Non-declaration leads to late payment penalties.

2. Tax on income from import/export: If mineral products are exported, specific customs rules apply. Registration as an exporter in the RO e-Factura system for electronic invoicing of intra-community supplies is recommended.

3. ANAF audit risk: ANAF may verify the correct calculation of the royalty, deductible extraction costs and VAT. Drilling costs, internal transport and depreciation of machinery are deductible but must be supported by documentary evidence. Separate recording of production per quarry or deposit is recommended to avoid adverse adjustments.

4. Specific accounting: Inventories of finished products (crushed stone, blocks, gypsum) are valued at production cost, which includes direct materials, direct labour and indirect expenses (depreciation of machinery, land rent, royalty). The use of management accounts for separate tracking per exploitation is required. Additionally, a monthly trial balance is prepared and standard fiscal declarations (100, 101, 112, 300) are submitted.