1012
Processing and preserving poultry meat
This code covers activities of slaughtering poultry, cutting, portioning and packaging of fresh, chilled or frozen meat, as well as the production of simple poultry meat preparations (e.g., fillets, breast, thighs, wings). It also includes preservation by salting, drying or smoking poultry meat. It is the appropriate code for specialized poultry slaughterhouses, processing units and cutting workshops that supply meat to retailers, HORECA or directly to consumers.
Entrepreneur Profile
Acest cod este destinat antreprenorilor care dețin abatoare de păsări, unități de procesare a cărnii de pasăre, ateliere de tranșare și porționare, precum și producătorilor care livrează carne de pasăre proaspătă sau congelată către lanțuri de magazine, restaurante sau direct consumatorilor. Este potrivit atât pentru SRL-uri mici, cât și pentru fabrici de procesare de dimensiuni medii.
Who should avoid:
Avoid the exclusive use of code 1012 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 1012
At the Trade Register (ONRC), setting up an LLC with activity code CAEN 1012 requires submitting the registration application along with the constitutive documents (company contract, supplementary deed, beneficial owner statement). The sworn declaration according to Law 359/2004 attests to meeting the operating conditions. At the counter, the registration declaration (standard form) is completed, which includes the main activity – poultry meat processing. The clerk checks that the name is distinct from other companies in the register. If the activity is to be carried out as a storage or production unit, the premises must be specified with fire safety authorization and health clearance. After registration, a unique registration certificate is issued and a tax file is opened with the Tax Authority (ANAF), where the fiscal vector is declared: corporate income tax 16% or micro-enterprise income tax, VAT on collection if turnover below EUR 500,000.
Regulatory framework, specific permits and control institutions
For carrying out poultry meat processing and preserving activities, permits from the Sanitary Veterinary and Food Safety Directorate (DSVSA) are mandatory – in accordance with EC Regulations 853/2004 and 854/2004. Registration of the production unit as a food business operator and obtaining a sanitary veterinary registration certificate are required. Furthermore, the unit must comply with HACCP, obtain an operating permit from the local council, an environmental permit (for emissions, waste), and for constructions, a building permit. Periodic inspections are carried out by DSVSA, the National Environmental Guard and local authorities. Non-compliance with sanitary-veterinary rules leads to fines between RON 2,000 and 10,000, according to Government Ordinance 94/2004. For export, additional certificates from the National Sanitary Veterinary and Food Safety Authority (ANSVSA) are required.
Tax management, ANAF audit risk and specific accounting
From an accounting perspective, meat processing involves recording inventories of raw materials (carcasses, poultry parts, spices, packaging) at acquisition cost, including transport. Work-in-progress and finished goods are valued at production cost (direct + indirect costs). The commercial margin varies: for fresh meat, the markup is 15-30%; for preserved products (canned, semi-prepared), the markup can reach 40-50%. If the activity also includes slaughtering, a VAT rate of 9% applies to the supply of unprocessed poultry meat (according to the Fiscal Code, Article 291, paragraph 3, letter b). For thermally processed products (canned, boiled, fried), the VAT rate is 9% if they are considered 'meat preparations' under the conditions of Annex 3. For catering services or delivery of prepared food, VAT is 19% if provided in a restaurant system. ANAF will primarily audit: the difference between quantities of raw materials purchased and finished goods declared, the correctness of VAT rate application, intra-community acquisition documents for meat (recapitulative statements D390, VIES statements), compliance with cash register rules (if selling directly to consumers). The risk of tax audit is high in the context of the RO e-Factura system (mandatory from 1 July 2024 for B2B, from 1 January 2025 for all transactions) and the e-Transport system for the movement of goods with fiscal risk. It is recommended to set aside a financial safety buffer for potential divergent interpretations of VAT rates and fines for HACCP non-compliance. Acquisitions of specific machinery (processing lines, packaging machines, refrigerators) are depreciated over a useful life of 8-16 years. Fiscal facilities may apply: exemptions from corporate income tax for productive investments (if the de minimis threshold is not exceeded) or deductions for research and development when developing new products.
Included Activities
- ✅ Slaughtering poultry (chickens, turkeys, ducks, geese, quail, etc.)
- ✅ Cutting, trimming and portioning poultry meat
- ✅ Packaging fresh, chilled or frozen meat
- ✅ Production of simple poultry meat preparations (fillets, breast, thighs, wings)
- ✅ Preserving poultry meat by salting, drying or smoking
- ✅ Storing and preserving poultry meat under controlled conditions
Excluded Activities
- ❌ Production of meat preparations (sausages, pâtés, canned meat) - these are covered under code 1013
- ❌ Packaging meat in modified atmosphere or vacuum (if part of a more complex process, it may be included, but generally associated with 1013)
- ❌ Retail sale of poultry meat (code 4722)
- ❌ Raising poultry (code 0147)
- ❌ Transport of live animals
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What permits are required for carrying out poultry meat processing activities?
Sanitary-veterinary and food safety registration (ANSVSA registration) is required for processing units, as well as an environmental permit from the Environmental Protection Agency (APM) if capacity exceeds certain thresholds. It is also mandatory to comply with HACCP standards and obtain an operating permit from the Public Health Directorate (DSP).
What special taxes and duties apply for this CAEN code?
In addition to corporate income tax (16%) or micro-enterprise income tax (1% or 3%, depending on revenue), standard VAT (19%) applies to meat sales. There are also environmental taxes for managing animal waste and possible excise duties if using installations with environmental impact. Consulting an accountant for specific details is recommended.