CAEN Code Rev. 3

1073

Manufacture of macaroni, noodles, couscous and similar farinaceous products

EU NACE Equivalent: NACE Rev. 3 — 1073

This CAEN code covers the manufacture of dry pasta, including macaroni, noodles, couscous and similar products, from durum wheat, soft wheat, rice or buckwheat flour. Activities include the production of plain or stuffed pasta (with meat, cheese, vegetables), as well as fresh or chilled pasta. It does not include the preparation of ready-to-eat pasta-based meals, which fall under code 5610.

Entrepreneur Profile

Acest cod este potrivit pentru producători artizanali sau industriali de paste făinoase, atât SRL-uri cât și PFA-uri, care dețin sau intenționează să înființeze o unitate de producție alimentară. Este util și pentru afaceri care produc paste fără gluten sau paste umplute, precum și pentru cei care doresc să livreze paste proaspete către restaurante sau magazine.

Who should avoid:

Avoid the exclusive use of code 1073 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 1073

For registration with the Trade Register (ONRC) of CAEN code 1073, the applicant must submit the registration application along with the constitutive acts and the affidavit pursuant to Law 359/2004. When choosing the main activity object, explicitly mention "Manufacture of macaroni, noodles, couscous and similar farinaceous products" corresponding to code 1073. No prior operating permits from ONRC are required, but before starting production, you must obtain the sanitary-veterinary and food safety registration from the County Sanitary Veterinary and Food Safety Directorate (DSVSA), in accordance with food hygiene legislation. It is also mandatory to notify ANSVSA regarding food production units. Activities under this code are not subject to ISU or environmental authorization if the space meets the minimum fire safety standards.

Regulatory framework, specific permits and control institutions

The activity of manufacturing pasta is subject to EC Regulation 852/2004 on food hygiene and Law 150/2004 on food safety. Official control is exercised by ANSVSA through the county DSVSA, which carries out periodic inspections to verify traceability and labeling. Finished products must comply with quality and composition standards specified in national standards (SR 593/2006 for macaroni and noodles). Obligations include:

Implementation of the HACCP system and keeping records for at least 2 years.
Registration in the RO e-Factura system for all invoices issued in B2B relations.
Correct declaration of the activity object in the fiscal vector at the Tax Authority (ANAF), for proper assignment of fiscal risk.

For export to third countries, additional public health certificates issued by DSVSA may be required. The use of unauthorized additives or undeclared allergens on the label is prohibited.

Tax management, ANAF audit risk and specific accounting

Taxpayers carrying out activity 1073 are subject to corporate income tax (16%) or micro-enterprise income tax (1% or 3% depending on income), if they meet the legal conditions. For the correct calculation of the tax base, it is recommended to apply the commercial margin common in the industry. The standard 19% VAT applies to sales of finished products. Costs for raw materials (flour, water, eggs) are deductible within the limits set by the Fiscal Code. ANAF may initiate a tax audit considering risks of unrecorded sales revenue and overvaluation of stocks. To minimize risk, the following is required:

Use of accounting software that ensures traceability of production batches.
Separate recording of work in progress and raw material inventories, in accordance with valuation standards.
Correct declaration of income in the Unified Declaration (D212) for authorized natural persons.
Retention of supporting documents (invoices, receipt notes, production sheets) for at least 10 years, according to the statute of limitations.

Included Activities

✅ Manufacture of macaroni
✅ Manufacture of noodles
✅ Manufacture of couscous
✅ Manufacture of dry pasta
✅ Manufacture of fresh or chilled pasta
✅ Manufacture of stuffed pasta (with meat, cheese, vegetables)
✅ Manufacture of gluten-free pasta (rice, corn, buckwheat)
✅ Packaging of pasta (if part of the production process)

Excluded Activities

❌ Manufacture of ready-to-eat pasta-based meals (code 5610)
❌ Wholesale or retail trade of pasta (separate codes)
❌ Manufacture of bakery products (code 1071)
❌ Manufacture of biscuits and cakes (code 1072)

Similar or Related CAEN Codes:

From the same category of economic activities:

View code CAEN 10 View code CAEN 101 View code CAEN 1011 View code CAEN 1012 View code CAEN 1013 View code CAEN 102

Întrebări Frecvente

What permits are required for pasta production in Romania?

For pasta production, you need sanitary-veterinary and food safety registration with the county DSVSA, in accordance with current legislation. You must also comply with hygiene and traceability conditions set out in EC Regulation 852/2004.

Can I produce pasta at home and sell it online?

Yes, but only if you meet the conditions for artisanal home production, according to Order 111/2008. You must register with DSVSA and comply with hygiene standards. Online sales are allowed, but labeling must include all legal information.