1013
Manufacture of meat products (including poultry meat)
This code covers the manufacture of meat products, including poultry meat, such as sausages, salami, bologna, ham, pâtés and other prepared meats. Activities include processing fresh meat by salting, smoking, drying, cooking or preserving, as well as the production of canned meat. It is intended for meat processing units that transform raw material (minced meat, pieces) into finished products ready for consumption.
Entrepreneur Profile
Acest cod este potrivit pentru SRL-uri, fabrici de procesare a cărnii, ateliere de mezeluri, producători de conserve din carne și antreprenori care doresc să producă și să comercializeze produse din carne procesată, fie că sunt crude, afumate, fierte sau conservate.
Who should avoid:
Avoid the exclusive use of code 1013 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 1013
Setting up a company with the main activity CAEN 1013 - Manufacture of meat products (including poultry meat) requires going through the standard steps at the Trade Register (ONRC), supplemented with specific documents due to the sanitary-veterinary regime. Upon incorporation, the certificate of registration, constitutional documents and the affidavit pursuant to Law 359/2004 regarding the fulfillment of operating conditions are submitted. For this CAEN code, it is mandatory to obtain prior sanitary-veterinary authorization from the Sanitary Veterinary and Food Safety Directorate (DSVSA). Without this, the ONRC cannot register the company. Subsequently, within 30 days of registration, the fiscal registration declaration (form 070) is submitted to the Tax Authority (ANAF), specifying exactly the CAEN code 1013 as the main activity. Also, the fiscal vector is completed, mentioning the obligations regarding VAT, profit tax and social contributions. For the production space, an opinion from the City Hall (urbanism certificate and building permit, if modifications are made) is required.
Regulatory framework, specific approvals and control institutions
The activity of manufacturing meat products is subject to EC Regulation 853/2004 on the hygiene of foodstuffs of animal origin. In Romania, control is exercised by the county DSVSA, which issues the operating authorization after verifying compliance with hygiene, traceability and animal welfare conditions. Mandatory are: implementation of the HACCP system, equipping with appropriate facilities (cold rooms, processing machinery) and trained personnel. Also, finished products must comply with labeling standards according to EU Regulation 1169/2011. DSVSA inspections are periodic and may be unannounced. Non-compliance results in suspension or withdrawal of the authorization, with direct economic consequences. Besides DSVSA, the Consumer Protection Authority (ANPC) for labeling and quality, as well as the Environmental Guard for waste and emissions management, also intervene. For transport, specific temperature and packaging conditions are required, verified by the sanitary veterinary police.
Fiscal management, ANAF audit risk and specific accounting
From a fiscal perspective, CAEN 1013 involves the application of the reduced VAT rate of 9% for poultry meat and meat products (according to the Fiscal Code, art. 291 para. 3 lit. a). Revenues must be correctly reported in the VAT return (form 300) and the recapitulative statement (390). The application of VAT on collection is frequent if the turnover is below the threshold of RON 4,500,000. ANAF verifies the correct classification of finished products into the corresponding CN codes (e.g., 1601 – sausages, 1602 – canned meats). Accounting involves separate recording of purchases of raw materials (live, refrigerated, frozen meat) and work in progress. The production cost must be calculated using the standard or actual method, including raw materials, labor and indirect costs. For profit margins, documented justification is recommended in case of a tax inspection, as the meat industry is a high-risk sector due to tax evasion (false invoices, underreporting). ANAF may request stock inventory and verification of traceability of purchase documents. Monthly obligations include: VAT return, declaration 112 (contributions), and declaration 394 (issued/received invoices). For intra-Community trade, INTRASTAT codes and VAT rules for acquisitions apply. We recommend implementing an ERP system that integrates production management, labeling and fiscal reporting to minimize the risk of errors.
Included Activities
- ✅ Manufacture of sausages, salami and other raw or dried prepared meats
- ✅ Manufacture of heat-treated meat products (boiled, smoked, roasted)
- ✅ Manufacture of pâtés, creams and spreads from meat
- ✅ Manufacture of canned meat (including poultry meat)
- ✅ Manufacture of frozen meat products
- ✅ Manufacture of meat extracts and juices
- ✅ Manufacture of preparations from minced meat (meatballs, burgers, mititei)
- ✅ Manufacture of ham, fillet and other meat specialties
Excluded Activities
- ❌ Slaughtering of animals (abattoir operation) - code 1011
- ❌ Cutting of poultry - code 1012
- ❌ Preparation and sale of fresh meat (butchery) - code 1011/1012
- ❌ Manufacture of soups and consommés from meat - code 1089
- ❌ Manufacture of prepared meals based on meat (ready-made dishes) - code 1089
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What sanitary authorizations are necessary to operate under CAEN code 1013?
Sanitary veterinary registration with the Sanitary Veterinary and Food Safety Directorate (DSVSA) is mandatory for meat processing units. Also, hygiene conditions according to EC Regulation 853/2004 must be observed and the operating authorization from ANSVSA must be obtained.
Can I sell finished products directly to consumers with this CAEN code?
Yes, you may sell finished products directly to consumers, but you must comply with labeling and traceability rules. If you also open your own store, you will need an additional CAEN code for retail trade (e.g., 4722 - Retail sale of meat and meat products).