0891

Authorization procedure and Trade Register aspects for CAEN 0891

For registering with the Trade Register (ONRC) the activity of extraction of minerals for the chemical industry and natural fertilizers (CAEN 0891), the company must submit the registration application to the Trade Register in accordance with Law 26/1990 republished. The standard documentation includes the certificate of registration, updated articles of incorporation, affidavit according to Law 359/2004 regarding compliance with operating conditions, and proof of registered office. It is mandatory to specify the main object of activity exactly as "0891 - Extraction of minerals for the chemical industry and natural fertilizers". Attached, proof of obtaining prior approvals must be submitted: Concession/exploitation license issued by the National Agency for Mineral Resources (ANRM), environmental permit from the Environmental Protection Agency (APM), permit from the Labour Inspectorate, fire safety authorization (ISU), and permit from the Public Health Directorate (DSP). ONRC verifies the existence of these documents before actual registration. After registration, the secondary CAEN code corresponding to the primary processing of minerals may be requested, if applicable (e.g., CAEN 0899 for other extractive activities).

Regulatory framework, specific approvals and control institutions

The field is regulated by the Mining Law no. 85/2003 and its implementing rules. Exploitation of mineral resources requires a concession or license from ANRM, obtained through tender or direct negotiation. The environmental permit is requested according to Law 292/2018 on environmental impact assessment and GEO 195/2005 on environmental protection – a presentation memorandum is submitted to APM, which issues the environmental agreement. Extractive activities must comply with the provisions of the Water Law 107/1996 (if exploitation occurs in the water protection zone) and Law 137/1995 on environmental protection. Environmental control is exercised by the National Environmental Guard. Furthermore, the Territorial Labour Inspectorate verifies compliance with health and safety regulations, while ISU controls fire safety. For underground operations, Law 346/2002 on insurance for occupational accidents and diseases also applies. Notification to the municipality regarding the start of activities is made according to Law 153/2011 on measures to increase operational safety.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, the extraction activity falls under CAEN code 0891, and tax obligations include corporate income tax of 16% or micro-enterprise income tax (if conditions are met, with a threshold of EUR 500,000 and at least 1 employee). VAT is applied at the standard rate of 19% for the sale of minerals, except for exemption cases provided by the Fiscal Code. ANAF may initiate a tax audit based on risk analysis, considering the specific nature of resource exploitation – checking the correct recording of extraction operations, stock valuation, depreciation of fixed assets (extraction machinery), correctness of declarations 112 and 300. Attention is drawn to the obligation to declare mining royalties (Law 85/2003) and the specific tax for extractive activities (if applicable, according to GEO 44/2008). Contracts for the sale of minerals must be registered in the RO e-Factura system. Accounting must separately record exploitation costs, royalty expenses, and depreciation of deposits. Consultation with a certified accounting expert is recommended for preparing annual financial statements and assistance during potential tax inspections.