0812

Authorization procedure and Trade Register aspects for CAEN 0812

For registration with the Trade Register (ONRC) of a company carrying out extraction activities of gravel, sand, clay and kaolin (CAEN 0812), it is mandatory to submit a complete file that includes, in addition to the standard documents, proof of obtaining the exploitation license issued by the National Agency for Mineral Resources (ANRM). Without this license, the register will reject the application. It is also necessary to mention in the articles of association the main activity code CAEN 0812, and in the affidavit (art. 8 of Law 359/2004) it must be specified that no activities requiring special authorizations are carried out, except for those presented. If the activity involves exploitation in riverbeds or near waters, prior notification to the National Administration 'Romanian Waters' is also required. Note: if clay or kaolin is exploited for the ceramics industry, special regulations on product quality also apply, but no additional approval from ONRC is necessary.

Regulatory framework, specific approvals and control institutions

The main regulation is the Mining Law no. 85/2003, which establishes the obligation of the exploitation license. For gravel pits (extraction of sand and gravel from waters), the provisions of the Water Law no. 107/1996 and Order 1163/2002 on authorization of extraction of mineral aggregates from riverbeds apply. The control institutions are: ANRM (for compliance with the license), the National Environmental Guard (control of environmental impact, including ecological restoration of the perimeter), and 'Romanian Waters' (for checking flows and extraction quotas). Also, the State Inspectorate in Construction (ISC) can verify whether the extracted aggregates meet the quality standards for construction (STAS 7304-98). For clay and kaolin, quality control by specialized institutions in the ceramics and refractory materials industry is added. Without a license, the activity is illegal and is punishable by a fine from 50,000 lei to 100,000 lei and confiscation of equipment.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, CAEN 0812 has particularities related to mining royalties: according to the Fiscal Code art. 123-124, a royalty of 4% of the value of extracted production (for sand and gravel) and 6% for clay and kaolin is paid to the state. This royalty is declared quarterly to the Tax Authority (ANAF) and is deducted as an expense in accounting. The major risk of an ANAF audit is the undervaluation of extracted quantities or non-declaration of royalties. ANAF may use data from 'Romanian Waters' or the RO e-Factura system to verify volumes. To avoid audit risk, the following must be keptmandatory: the extraction log, weighbridge tickets, electronic invoices issued via RO e-Factura for deliveries, and periodic declarations regarding royalties. Accounting: it is recommended to record separately the exploitation costs (amortization of the license, personnel expenses, operating consumption) and the stocks of extracted materials. Do not forget to set up the environmental guarantee for land restoration, which is recorded in off-balance sheet accounts. Another sensitive point: the fiscal vector must be updated mandatorily at ANAF after registration with ONRC, and for the first year, the single declaration for estimating the profit tax can be submitted, but attention to the RO e-Factura system which is mandatory from January 1, 2024 for all B2B operations in this field.