1052

Authorization procedure and Trade Register aspects for CAEN 1052

For setting up a company carrying out the activity of ice cream manufacture (CAEN 1052), the registration procedure with the Trade Register (ONRC) is standard, but involves additional checks related to the object of activity. When submitting the registration application, the standard declaration on own responsibility according to Law 359/2004 is completed, through which the administrator confirms compliance with the operating conditions. No prior authorization from ONRC is required; however, before starting the activity, a sanitary veterinary authorization from DSVSA (Sanitary Veterinary and Food Safety Directorate) and a fire safety clearance from ISU must be obtained. The company's articles of association must clearly mention the main object of activity CAEN 1052, and it is recommended to include related secondary objects (e.g., 1051, 4724). The constitutive documents and proof of registered office, which must meet the space conditions for food production, are filed with the trade register.

Regulatory framework, specific approvals and control institutions

Ice cream manufacture falls under EC Regulation 852/2004 on the hygiene of food products, transposed into national legislation. The unit must implement a self-control system based on HACCP principles. Registration of the unit with DSVSA and obtaining a registration certificate are mandatory. Periodic controls are carried out by DSVSA, consumer protection (ANPC) and, for tax aspects, by the Tax Authority (ANAF). For exports, additional sanitary veterinary certification procedures apply. Also, product labeling must comply with EU Regulation 1169/2011 on consumer information, and ingredients and allergens must be specified. For production spaces, an operating permit from the local mayor's office and from DSP (Public Health Directorate) is required, depending on local specifics.

Tax management, ANAF audit risk and specific accounting

From a fiscal point of view, the CAEN 1052 activity is subject to profit tax (16%) or micro-enterprise tax, if the conditions of turnover and number of employees are met. VAT is applied at the standard rate (19%), with the possibility of reverse charge only if sold to other entities. Registration in the RO e-Factura system is mandatory for issued invoices, and registration in the e-Transport system is required for the transport of raw materials and finished products with high fiscal risk. Specific accounting involves separate recording of raw material stocks (milk, sugar, flavors) and finished products, with calculation of production cost. ANAF may carry out thematic inspections regarding VAT management on imports of raw materials and the correctness of declarations 394 and D406 (SAF-T). Audit risk is medium, but may be triggered by discrepancies between income declarations and the reported tax base. It is recommended to keep supporting documents for purchases and sales, including consumption notes and management registers, for a period of 10 years. For employees, collective labor agreements specific to the food industry apply, with records of working time and working conditions.