1062

Authorisation procedure and Trade Register aspects for NACE 1062

For registration with the Trade Register (ONRC) of a company having as its main activity NACE 1062, the applicant must submit the Certificate of Registration issued by the ORC, together with the constitutive documents and the affidavit pursuant to Law 359/2004 on the fulfilment of operating conditions. At the time of registration, no prior operating permits are required, but the actual activity of starch manufacture requires obtaining the sanitary authorisation from the Public Health Directorate, the environmental authorisation issued by the Environmental Protection Agency, and, where applicable, the ISU authorisation. NACE code 1062 is considered an industrial activity with a sanitary profile, which requires obtaining the listed endorsements within 30 days of registration.

Regulatory framework, specific permits and control institutions

The activity of starch manufacture (1062) is subject to control by the National Sanitary Veterinary and Food Safety Authority (ANSVSA), as starch products fall under Regulation (EC) No. 178/2002 on food safety. Production installations must comply with hygiene standards set out in Regulation (EC) No. 852/2004. Furthermore, for auxiliary substances used (e.g. sulphuric acid for hydrolysis), the rules on chemical safety and REACH registration apply. For the possession and operation of pressure equipment, periodic technical checks by ISCIR are required. From an environmental protection perspective, the activity generates wastewater and emissions; it is mandatory to obtain an integrated environmental authorisation (IEA) under Law 278/2013 if the production capacity exceeds 300 tonnes/day. Otherwise, a simple environmental authorisation from the APM is requested.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, companies carrying out NACE 1062 are liable for corporate income tax (16%) or micro-enterprise income tax, if they meet the revenue and employee conditions. The main raw materials (corn, wheat, potatoes) are subject to standard VAT (19%), and finished products (starch, dextrins, glucose) fall under the standard rate. Registration in the RO e-Factura system is mandatory for all invoices issued in B2B relationships. Specific accounting must separately show production costs: raw materials, auxiliary materials, direct labour, energy, as well as waste treatment costs. The Tax Authority (ANAF) may initiate a tax audit based on risk analysis, focusing on the accuracy of declarations 394 and 390 and the tax vector. Tax consultancy is recommended for preparing monthly declarations (D112, D300, D394) and the single declaration where the administrator is also an associate. For resulting by-products (e.g. gluten feed), the provisions on waste recovery and taxation of related income apply.