1039

Authorization procedure and Trade Register aspects for CAEN 1039

For the activity of processing and preserving fruits and vegetables (CAEN 1039), company registration at the Trade Register (ONRC) involves standard registration formalities plus some specific requirements due to food risk. At registration, a sworn declaration according to Law 359/2004 is completed, where the administrator or associate declares that the headquarters and production space meet the legal operating conditions. If the production space is not the same as the registered office, it must be registered as a secondary location with the Trade Register.

In the case of manufacturing canned goods, juices, frozen products, or dehydrated products from fruits and vegetables, sanitary-veterinary and food safety registration with the Sanitary-Veterinary and Food Safety Directorate (DSVSA) is mandatory. Additionally, for the production space, an approval from the Public Health Directorate (DSP) regarding compliance with hygiene norms is required. All these approvals must be obtained before the actual start of production. At the ONRC, CAEN code 1039 is declared as the main or secondary activity, depending on the share of turnover.

Regulatory framework, specific approvals, and control institutions

The activity of processing fruits and vegetables is subject to European and national food legislation. The main normative acts are: EC Regulation 178/2002 (on food safety), EC Regulation 852/2004 (on food hygiene) and national legislation transposed through Government Decision 355/2007. Economic operators must implement procedures based on HACCP principles (Hazard Analysis and Critical Control Points). For export within the EU, sanitary-veterinary registration of the unit and obtaining the veterinary identification number from DSVSA are required.

The control institutions include: ANSVSA (through DSVSA) for hygiene and product safety, DSP for personnel and space hygiene, ANPC (National Authority for Consumer Protection) for labeling and compliance with standards, and ANAF (Tax Authority) for taxation. For organic processing (bio), certification from an authorized inspection body (e.g., ECOCERT, BIO R) is added. Additionally, if food additives are used, notification to the Ministry of Health and compliance with approved additive lists are mandatory.

Tax management, ANAF audit risk, and specific accounting

From a fiscal perspective, activity under CAEN 1039 is subject to corporate income tax of 16% (or micro-enterprise income tax, if turnover and employee number conditions are met). VAT applies at the standard rate of 19%, but for basic food products (fresh fruits and vegetables) the rate may be reduced (5% under certain conditions – see Fiscal Code art. 291). It is essential to distinguish between fresh fruits/vegetables and processed ones: preservation changes the VAT rate. Reporting obligations include monthly and annual declarations to ANAF, namely D300 (VAT return), D100 (declaration on payment obligations), and D112 (nominal declaration for employees).

Specific accounting involves strict tracking of raw material (fruits/vegetables) and finished product inventories. It is recommended to value inventories at acquisition cost or production cost, according to OMFP 1802/2014. Production costs include raw materials, direct labor, and indirect production expenses (energy, water, packaging). For frozen or preserved products, storage standards and shelf life apply, and adjustments for impairment are frequent.

The risk of ANAF audit is high in the food sector, due to checks on VAT (reduced rates) and the deductibility of expenses for purchases of fruits/vegetables from individual producers (not registered for VAT purposes). ANAF analyzes transactions with partners from third states to prevent evasion. Within the RO e-Factura system, all invoices to the state and between legal entities must be transmitted mandatorily. Non-compliance with HACCP rules or sanitary norms leads to sanctions and even suspension of activity. We recommend consulting a tax expert for legal fiscal optimization, including registration as a VAT cash basis payer or applying the profit margin to products with a reduced rate.