1051
Manufacture of dairy products and cheese
This code covers the industrial production of drinking milk, cheeses, yogurt, cream, butter and other fresh or matured dairy products. Activities include pasteurization, homogenization, fermentation and packaging, both for direct sale and distribution. It is suitable for dairies, artisan workshops and processing units that transform raw milk into finished products.
Entrepreneur Profile
Acest cod este destinat producătorilor de lactate, fie că sunt fermieri care își procesează propria producție de lapte, fie antreprenori care înființează fabrici mici sau medii de lactate. De asemenea, este util pentru ateliere artizanale de brânzeturi, unități de procesare a laptelui și companii care produc iaurturi și deserturi lactate pentru piața locală sau export.
Who should avoid:
Avoid the exclusive use of code 1051 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 1051
Establishing a company with the activity object CAEN 1051 - Manufacture of dairy products and cheese - requires going through the standard registration stages at the Trade Register (ONRC), but with particularities related to the food sector. When submitting the registration application, the affidavit according to Law 359/2004 will be completed, whereby the associates confirm the fulfillment of the legal conditions for operation, including obtaining prior sanitary authorizations. The economic operator must define the main activity object as the manufacture of dairy products (pasteurized milk, yogurt, sour cream) and cheeses (telemea, cașcaval, processed cheese, etc.). It is recommended to include in the constitutive act related secondary objects such as wholesale trade of dairy products (CAEN 4633) or storage (CAEN 5210). At the Trade Register (ONRC), specific forms are submitted and the registration fee is paid, and after issuance of the registration certificate, the company presents itself to the Tax Authority (ANAF) for the allocation of the unique registration code and opening the VAT account.
Regulatory framework, specific endorsements and control institutions
The activity of manufacturing dairy products is strictly regulated by the National Sanitary Veterinary and Food Safety Authority (ANSVSA) and by the county Sanitary Veterinary Directorates. Before starting production, the unit must obtain a sanitary-veterinary operating authorization, in accordance with the sanitary veterinary legislation. Also, it is mandatory to implement the HACCP system and to register with the Office for Consumer Protection. Processing units must comply with hygiene conditions, minimum equipment and possess documents regarding the traceability of raw materials (raw milk). Periodic inspections are carried out by ANSVSA and the County Commissariat for Consumer Protection. For the export of dairy products, additional certification by ANSVSA according to the requirements of the destination country is required. At the local level, the City Hall may request operating permits and environmental authorizations.
Fiscal management, ANAF audit risk and specific accounting
From a fiscal point of view, for CAEN 1051 the provisions of the Fiscal Code regarding VAT on food products apply (reduced VAT rate of 9% for milk and dairy products, according to art. 291 para. 2 lit. a of the Fiscal Code). It is essential that the company correctly registers as a VAT payer and applies the correct rate when invoicing. Dairy products are subject to excise duties? No, but correct declaration in the monthly returns (D300, D390) is required. Accounting must separately reflect raw materials (raw milk, lactic cultures), work in progress and finished products, valued at production cost according to OMF 1802/2014. Major risk of ANAF audit: fiscal traceability of raw materials and finished products, compliance with shelf life and technological loss norms. The RO e-Factura system is mandatory for all invoices to public entities and can be used to optimize VAT collection. The single declaration (D212) must be submitted by administrators/associates for social contributions. When calculating profit tax, expenses with raw materials, packaging, electricity and water can be deducted, but with compliant supporting documents. Careful monitoring of stocks and expiry dates is essential to avoid losses and VAT adjustments. We recommend consulting a tax consultant specialized in the food industry to optimize the tax burden and manage audit risks.
Included Activities
- ✅ Manufacture of pasteurized, sterilized, homogenized liquid milk
- ✅ Manufacture of fresh cheeses (telemea, caș, ricotta) and matured cheeses (Swiss, Parmesan, Gouda)
- ✅ Manufacture of yogurt, sour cream, kefir and other fermented dairy products
- ✅ Manufacture of butter and cooking cream
- ✅ Manufacture of dairy desserts (pudding, cream cheese)
- ✅ Manufacture of whey and whey products
- ✅ Packaging and labeling of own dairy products
Excluded Activities
- ❌ Production of raw milk (code 0141)
- ❌ Manufacture of ice cream (code 1052)
- ❌ Retail sale of dairy products (code 4721)
- ❌ Manufacture of dairy substitutes based on soy or nuts (code 1089)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What sanitary authorizations are required for a dairy factory?
It is necessary to register the unit with the DSVSA, obtain an operating authorization from the DSP, an environmental permit (if applicable) and comply with HACCP standards. Finished products must be registered with ANSVSA.
Can I sell dairy products directly to consumers without a store?
Yes, you can sell directly from the factory or at fairs, but you must comply with hygiene and packaging conditions. For online sales, a notification to the DSVSA and compliance with transport and delivery rules are required.