1041

Authorization procedure and Trade Register aspects for CAEN 1041

Setting up a company with the main activity CAEN 1041 involves standard registration steps with the Trade Register (ONRC), with special mentions regarding sanitary and environmental authorizations. When submitting the registration application, form D101 must be completed with the CAEN rev.2 code, ensuring that the main activity is clearly defined as 'Manufacture of oils and fats'. It is recommended to also include relevant secondary codes (1061, 2060) for operational flexibility. The constitutive acts must mention the possibility of carrying out related activities such as refining, hydrogenation or packaging. The Tax Authority (ANAF) will issue the tax registration certificate only after verifying the registered office; for this code, the premises must comply with fire safety regulations (ISU approval) and hold a sanitary operating authorization from the DSP. For operating authorization, a declaration on own responsibility is submitted under Law 359/2004, but in practice subsequent inspections require obtaining approvals within 30 days of registration.

Regulatory framework, specific approvals and control institutions

The activity falls under EC Regulation 852/2004 on food hygiene, transposed into national legislation (mandatory HACCP). Holding an HACCP plan approved by DSVSA is a prerequisite for production. In addition, depending on the raw materials used (oilseeds, animals), EC Regulation 1069/2009 applies for animal by-products, requiring registration with ANSVSA. Solvent extraction installations (hexane) require an integrated environmental permit under Law 278/2013 (IPPC), and air emissions are regulated by Law 104/2011. The explosiveness of vegetable dust requires drafting an explosion protection document (DPEx) and ISU approval. Periodic checks are carried out by the Environmental Guard, DSVSA and ITM, with significant penalties for non-compliance with traceability.

Tax management, ANAF audit risk and specific accounting

From an accounting perspective, oil manufacturers must track separately the costs of raw materials (seeds, solvents), thermal energy and packaging. ANAF considers this sector as high tax risk due to variable margins and intra-Community transactions in raw materials. Standard VAT rates (19%) apply to food oils, but technical oils may be exempt with deduction right if intended for export. Monthly obligations include the VAT return (form 300) and the recapitulative declaration (390) for intra-Community acquisitions of seeds. The tax base for corporate income tax can be adjusted by revaluing month-end inventories, and waste costs (oilseed cakes) are recorded as secondary production. The real threat comes from ANAF inspection teams checking the correlation between the quantity of raw material input and declared production, using standard technological yields. A difference of more than 10% triggers a reassessment of the tax base, including VAT adjustment. The RO e-Factura system is mandatory for all supplies to legal entities, and e-Transport applies to raw materials with fiscal risk (seeds), under GEO 37/2022. Penalties for non-compliance may lead to loss of VAT deduction rights.