1032

Authorization procedure and Trade Register aspects for CAEN 1032

When establishing a company that will carry out the activity of manufacturing fruit and vegetable juices (CAEN 1032), registration with the Trade Register (ONRC) is required. The registration application must include the articles of incorporation, proof of registered office (affidavit under Law 359/2004 or lease agreement) and, if applicable, the agreement on the use of the space from a sanitary and veterinary point of view. For the main activity object, CAEN code 1032 must be specified, and the company may only operate after obtaining the registration certificate. There is no special minimum share capital requirement for this class, but the general rules under Law 31/1990 apply.

Additionally, at the time of registration, the legal representative must submit an affidavit regarding the fulfillment of operating conditions, including those related to production spaces. It is recommended that the registered office coincides with the place of business where production actually takes place, to avoid subsequent complications with the control of the Tax Authority (ANAF) and other institutions. After registration with the Trade Register, tax registration with the Tax Authority (ANAF) must also be requested to obtain the unique registration code (CUI) and the fiscal vector.

Regulatory framework, specific approvals and control institutions

The manufacture of juices falls under EC Regulation No. 852/2004 on the hygiene of foodstuffs and Law 150/2004 on food and feed safety. The economic operator must implement a HACCP (Hazard Analysis and Critical Control Points) plan and hold the sanitary-veterinary authorization issued by the Sanitary Veterinary and Food Safety Directorate (DSVSA). This authorization is obtained after an on-site inspection verifying compliance with hygiene rules, equipment, technological flow, and self-control system.

Furthermore, the unit must be registered with the National Authority for Consumer Protection (ANPC) and comply with EU Regulation No. 1169/2011 on food labeling. For the export of juices, sanitary certification rules also apply. If pasteurized or sterile juices are marketed, an operating license from the Ministry of Health, through the county Public Health Directorates, is also required. Additionally, units that produce juices with added vitamins or enriched must notify Novel Foods under Regulation (EU) 2015/2283.

Moreover, the activity of manufacturing juices involves the management of vegetable waste and wastewater, which requires an environmental permit from the National Agency for Environmental Protection (ANPM). Current control is carried out by DSVSA, ANPC, and the Environmental Guard, and non-compliance with conditions may lead to the suspension of the activity.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal perspective, income from the sale of juices is subject to the standard VAT rate of 19% (Article 291(1)(a) of the Fiscal Code), except in cases where juices are supplied as food for young children or under the e-Invoice regime, where the rate may be adjusted. Corporate income tax is calculated according to general rules, and expenses for fruits and vegetables, packaging, utilities, and labor are deductible, provided they meet the conditions of supporting documentation.

Taxpayers must issue electronic invoices through the RO e-Factura system for all B2B deliveries of goods, starting from 2023, under penalty of fines ranging from RON 500 to 1,500 for non-compliance. For transactions with individuals, fiscal cash registers with electronic journals and reporting to ANAF apply. Monthly VAT returns are submitted using form D300, and the recapitulative statement D390 for intra-Community supplies.

Stocks of raw materials (fruits, vegetables) are subject to the risk of spoilage, and accounting must correctly reflect inventory differences. Juices have a limited shelf life, which requires the valuation of inventories at net realizable value. ANAF may subject the compliance of inventories, revenues, and collected VAT to an audit. Fiscal risks include inventory differences, lack of supporting documents for raw materials, and incorrect application of the VAT rate. Tax inspections target documentation regarding the origin of fruits (purchases from agricultural producers, certificates of conformity), accurate recording of production and technological losses, and compliance with cash register and receipt issuance rules. To minimize risks, it is recommended to keep separate records by batches of raw materials, use management software that automatically records production, and conduct periodic inventories.