1011

Authorization procedure and Trade Register aspects for NACE 1011

The establishment of a company with the main activity object NACE 1011 requires following the standard registration procedure at the National Trade Register Office (ONRC). The registration application is submitted together with the constitutive documents, the affidavit under Law 359/2004 on the fulfillment of legal operating conditions, and additionally, the prior approvals issued by the Sanitary Veterinary and Food Safety Directorate (DSVSA). At the registered office, proof of use right (lease contract, sale-purchase) is required, and, if the activity takes place in a space with a specific destination, a land registry extract certifying authorization for food production. For ONRC, there is no distinct resolution term for NACE 1011, but electronic submission is recommended to avoid blockages. After registration, the unique registration code (CUI) is obtained, and the fiscal vector is completed at the Tax Authority (ANAF) with the monthly frequency for excise duties and declarations regarding the environmental stamp, if slaughterhouse facilities are operated.

Regulatory framework, specific approvals and control institutions

Economic operators carrying out meat processing and preserving activities are subject to a strict veterinary health authorization regime issued by the county DSVSA, according to ANSVSA Order no. 55/2016. The veterinary health operating permit is obtained following an unannounced inspection by veterinary inspectors, who verify compliance with hygiene conditions, traceability of raw materials and finished products, existence of HACCP systems and self-control plans. At the same time, an environmental protection approval is required, issued by the National Agency for Environmental Protection (ANPM), for activities involving emissions, animal waste or wastewater. Control in terms of food safety also falls under the County Commission for Consumer Protection (CJPC) in accordance with Government Emergency Ordinance 106/1999. Operators must register in the ANSVSA integrated IT system (SAIA) and obtain the registration code for intra-Community trade in products of animal origin. For export, specific authorization from the Central Sanitary Veterinary Directorate is required.

Fiscal management, ANAF audit risk and specific accounting

Specific taxation for NACE 1011 involves obligations regarding excise duties if energy products are used in the smoking or refrigeration process, but excise duties do not apply to the meat itself. ANAF may initiate inspections on the method of recording technological losses (deducted from the VAT taxable base according to the provisions of art. 288 of the Fiscal Code), as slaughterhouses generate weight losses through dehydration or ossification. Accounting must strictly separate raw materials (carcasses, half-carcasses) from finished products, and inventories are valued at purchase or production cost, according to the Order of the Minister of Public Finance 1802/2014. In recapitulative declarations (D390), intra-Community deliveries of processed meat are reported. VAT applies at the standard rate of 9% for meat and meat preparations, according to the Fiscal Code. To avoid VAT adjustments, strict invoicing through the RO e-Factura system and keeping transport documents (accompanying waybills) to justify goods movements are recommended. Also, compliance with the submission deadlines of the sole declaration (D212) for income tax is required if the company applies the micro-enterprise income taxation system, but most operators are corporate income tax payers, with annual declaration obligations through D100.