1020

Authorization procedure and Trade Register aspects for CAEN 1020

For registration with the Trade Register (ONRC) of an LLC or sole proprietorship having as main activity CAEN code 1020 (Processing and preserving of fish, crustaceans and molluscs), the applicant must submit the certificate of registration from the Trade Register, the constitutive deed, the affidavit according to Law 359/2004 on the fulfillment of legal operating conditions, and the document proving the production space (lease, purchase or loan agreement). It is mandatory to obtain prior sanitary veterinary authorization issued by DSVSA (Sanitary Veterinary and Food Safety Directorate), because the activity involves processing raw materials of animal origin. Also, an environmental permit or environmental agreement from the Environmental Protection Agency (EPA) is required, according to Law 137/1995 and the regulations on waste management in the fishing industry. ONRC will verify that the company name is not identical to another registered one and that the sole associate or administrator has no incompatible tax or criminal record. For sole proprietorships, completing the single declaration to the Tax Authority (ANAF) is mandatory within 30 days from registration.

Regulatory framework, specific approvals and control institutions

Fish processing activity is strictly regulated by sanitary veterinary legislation (Ordinance no. 42/2004 on food safety and EC Regulation no. 853/2004) which imposes mandatory HACCP (Hazard Analysis and Critical Control Points) for all processing units. Control is exercised by DSVSA, which carries out periodic inspections regarding hygiene, traceability and storage conditions. Also, ANSVSA (National Sanitary Veterinary and Food Safety Authority) issues specific norms for fish and fish products. The Labour Inspectorate (ITM) checks compliance with safety standards at workplaces (cutting, freezing, handling equipment). The Environmental Guard controls the discharge of wastewater (specific to fish processing with high protein and fat content) and waste management (fish remains, bones, scales). For marketing, registration with the National Register of Financial Products (if exporting) and compliance with food labeling regulations (EU Regulation no. 1169/2011) are required. Specific approvals include the operating authorization from DSVSA and, if trading fresh products, a food transport authorization.

Fiscal management, risk of ANAF audit and specific accounting

From a fiscal perspective, CAEN 1020 falls under the food industry, being subject to 9% VAT according to the Fiscal Code (art. 291) for the supply of fresh or refrigerated fish, if not heat-treated (exception: smoked or preserved fish with additives – 19% VAT should be analyzed depending on specifics). ANAF may initiate a thorough tax audit due to risks of evasion regarding purchases of raw materials from fishermen or intermediaries (undeclared income). Accounting will treat fish stocks separately according to OMPF 3055/2009 and IAS 41 (Agriculture) if processing own catches. Production costs include utilities consumption (water, electricity for freezing), wages (labor for cleaning and filleting), depreciation of processing equipment. Waste disposal expenses (through authorized units) are deductible strictly with supporting documents from the authorized sanitation operator. The fiscal vector must be mandatorily updated (RO e-Factura, e-Transport, e-Cash registers) for fresh fish deliveries. The threshold of 500,000 lei for non-registration for VAT purposes does not apply if turnover is exceeded; many units are VAT payers from the start. Monthly declarations (D300, D394) must include justifying codes for the low profit margin specific to this sector. Risks of ANAF inspection: discrepancies between purchased and processed quantities (technological losses – allowed 5-10% with a specialized study). It is recommended to prepare monthly raw material balance sheets and production sheets to demonstrate traceability.