1061
Manufacture of mill products
This code covers the activity of milling cereals (wheat, corn, rye, oats, rice, etc.) to obtain flour, groats, semolina, and other similar products. It also includes operations for cleaning, sorting, and blending cereals, as well as malt production. Essentially, if you have a mill and produce flour or groats, this is your code.
Entrepreneur Profile
Acest cod este destinat antreprenorilor care dețin mori de cereale, fie că sunt mori industriale mari sau mori mici artizanale. Este potrivit pentru SRL-uri, PFA-uri sau cooperative agricole care procesează cereale pentru a produce făină, crupe sau malț, atât pentru vânzare directă, cât și pentru livrare către brutării sau fabrici de paste.
Who should avoid:
Avoid the exclusive use of code 1061 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 1061
Company incorporation involves submitting to the Trade Register (ONRC) the registration application, the constitutive act, and the affidavit pursuant to Law 359/2004 regarding compliance with legal operating conditions. For CAEN 1061 - Manufacture of mill products, the main activity must be clearly specified, and the registered office must be a space suitable for carrying out the activity, even during the authorization phase. The Trade Register will issue the Registration Certificate and the Unique Registration Code (CUI), after which tax registration with the Tax Authority (ANAF) and obtaining the fiscal vector are requested. Although no approval from the Trade Register is required, it is recommended to pre-check the premises for compatibility with urban planning and environmental regulations.
After registration, the operator must submit annual financial statements to the Trade Register and notify any changes (change of registered office, management, secondary activities). The actual operating permit is obtained from the Public Health Department and the environmental authority; the Trade Register only attests to the legal form, not the operational capability of the unit.
Regulatory framework, specific approvals, and control institutions
Mandatory approvals for milling activity: health operating permit issued by the Public Health Department, according to Law 95/2006, certifying compliance with hygiene regulations for storage of cereals and finished products (flour, groats, etc.). Additionally, Law 181/2020 on waste management and the environmental permit (environmental agreement or integrated environmental permit, depending on capacity) are essential; the competent authority is the National Environmental Protection Agency (APM). If the activity involves handling bulk cereals or operating silos, explosion prevention regulations (Government Decision 114/2014) also apply.
Permanent control institutions: the Tax Authority (ANAF) (tax inspection, verification of RO e-Factura and e-Transport operations), the Environmental Guard (controls on waste management, emissions), the National Sanitary Veterinary and Food Safety Authority (ANSVSA) – if feed or by-products are produced, as well as the Territorial Labor Inspectorate (ITM) for occupational safety. Operators must maintain traceability documents, safety data sheets, and report all invoices issued between legal entities in the RO e-Factura system.
Tax management, ANAF audit risk, and specific accounting
Typical tax regime: corporate income tax 16% (or micro-enterprise income tax if legal conditions are met – turnover under EUR 500,000, 1-9 employees). Companies carrying out CAEN 1061 are often subject to VAT (turnover exceeds the exemption threshold – RON 300,000) and are required to use electronic invoicing (RO e-Factura). Relevant tax returns: D112 for social contributions, D100 for corporate income tax, and Declaration 394 for supplies and acquisitions.
Specific accounting involves managing inventories of raw materials (cereals) and finished products (flour, bran, etc.) at standard cost or weighted average cost. Correct labeling is mandatory according to EU Regulation 1169/2011 on consumer information, as well as recording these operations in financial accounting. For by-products (bran), differentiated VAT rates apply (9% for flour, 9% for bakery products, but bran may be subject to the standard 19% rate if destined for feed).
ANAF audit risks: control of cash operations, correctness of income declaration, use of e-Factura, and especially profit margins. A milling activity involves low commercial margins but high volume; ANAF verifies supporting documents for inputs (cereal purchases) and outputs (flour sales). Suspicious elements include lack of transport documents (e-Transport) or discrepancies between physical and book inventories. I recommend organizing a periodic internal audit and keeping all accompanying waybills.
Additional specific approvals: if the activity includes milling organic cereals, EU Regulation 834/2007 on organic production applies, requiring certification from an authorized inspection body (e.g., ECOCERT). Also, for the production of flour intended for human consumption, registration with ANSVSA is required.
Included Activities
- ✅ Milling of cereals (wheat, corn, rye, oats, rice, etc.) to obtain flour, groats, semolina, and other similar products
- ✅ Cleaning, sorting, and blending of cereals
- ✅ Production of malt
- ✅ Manufacture of blended flour products (premixes) for bakery
- ✅ Packaging of mill products (if carried out in the same unit)
Excluded Activities
- ❌ Manufacture of bakery and pastry products (code 1071)
- ❌ Manufacture of farinaceous products (pasta, code 1073)
- ❌ Retail trade of flour and groats (code 4721)
- ❌ Storage of cereals (code 5210)
- ❌ Production of vegetable oils (code 1041)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed for a mill operating under CAEN code 1061?
You will need a sanitary-veterinary authorization from DSVSA, an environmental permit (from APM), and, if you use equipment with risk, an ISU authorization. Additionally, registration with the Trade Register and ANSVSA is required.
Can I sell the flour I produce directly to consumers without having a store?
Yes, you can sell directly from the mill or at markets, but you must comply with hygiene and labeling regulations. If you sell in small quantities, a commercial authorization is not required, but you must issue a fiscal receipt and comply with DSVSA rules.