1084
Manufacture of spices and ingredients
This code covers the manufacture of spices and food ingredients, including the production of powders, mixtures and extracts used in cooking or the food industry. Activities include grinding, mixing and packaging of spices, as well as the manufacture of sauces, mayonnaise, mustard and vinegar. It is suitable for manufacturers delivering to both retail, HoReCa or food processors.
Entrepreneur Profile
Acest cod este destinat producătorilor de condimente și ingrediente alimentare, fie că sunt SRL-uri mici care produc manual, fie fabrici automatizate. Este util pentru antreprenorii care doresc să producă și să comercializeze condimente, sosuri, oțet sau amestecuri pentru supe, atât pe piața locală, cât și pentru export.
Who should avoid:
Avoid the exclusive use of code 1084 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 1084
Setting up a company having as main activity the CAEN code 1084 – ‘Manufacture of spices and ingredients’ requires strict formalities at the Trade Register (ONRC). When submitting the registration application, the affidavit according to Law 359/2004 is completed, by which the administrator certifies the fulfilment of the legal operating conditions for activities in the food sector. For CAEN 1084, prior notification to the Public Health Directorate (DSP) and the National Sanitary Veterinary and Food Safety Authority (ANSVSA) is mandatory in order to obtain the sanitary approval. In addition, if the production unit processes ingredients of animal origin (e.g. meat extracts), the sanitary-veterinary authorization from DSVSA is required. When registering with the Trade Register, the secondary object of activity will be mentioned if the company also intends to carry out retail trade (CAEN 4729) or wholesale trade (CAEN 4638) of spices. After the attribution of the Fiscal Identification Code (CUI), the fiscal file is opened at the Tax Authority (ANAF) and the fiscal vector is declared, including profit tax or micro-enterprise tax, VAT at collection or monthly, and specific tax if there is a restaurant-type point of work (not the case for pure production).
Regulatory framework, specific approvals and control institutions
In addition to approvals from DSP and ANSVSA, for CAEN 1084 the implementation of the HACCP system (Hazard Analysis and Critical Control Points) is mandatory, according to EC Regulation 852/2004 and national legislation. The production unit must comply with strict hygiene conditions regarding production spaces, storage, labelling and traceability. The labelling of spices and ingredients must comply with EU Regulation 1169/2011 on consumer information, and for primary packaging specific requirements apply regarding ingredients, allergens, shelf life and country of origin. The control institutions are: ANSVSA (for products of non-animal origin, ANSVSA only controls units authorized for products of animal origin; otherwise, DSP controls food safety), DSVSA (if ingredients of animal origin are processed), ANAF (fiscal control regarding income, VAT, excise duties – only for alcohol or tobacco, not relevant here), and the Territorial Labour Inspectorate (ITM) for occupational safety. Also, for export, products must be registered with ANSVSA and meet the requirements of the destination country (e.g. phytosanitary certificate for spices with plant components). Obtaining the operating authorization from the mayor's office (economic hazard class) is necessary if the production unit is located within the built-up area.
Tax management, ANAF audit risk and specific accounting
From a fiscal point of view, producers of spices and ingredients are subject to profit tax of 16% or micro-enterprise income tax, if they meet the conditions regarding the number of employees and income below EUR 500,000. VAT is applied at the standard rate of 19% for the sale of finished products. Companies that invoice exclusively to legal entities may request registration in the RO e-Factura system, mandatory from 2024 for all B2B deliveries. Specific accounting involves separate recording of stocks of raw materials (raw spices, salts, herbs), auxiliary materials (packaging, labels) and finished products. Monthly physical inventory of stocks is recommended due to the risk of perishability or spoilage. ANAF may carry out inspections regarding the correctness of VAT deduction on the purchase of agricultural raw materials (from individuals) and may verify supporting documents (accompanying documents, consumption notes). A major audit risk is related to underdeclaration of revenues in the case of sales to final consumers or traders without an invoice. Therefore, implementing an inventory management system and a cash register is essential. For the production of spices under own brand, marketing and promotion expenses deductible for tax purposes are recorded according to the Fiscal Code.
Included Activities
- ✅ Manufacture of spices and sauces, such as mayonnaise, mustard, ketchup
- ✅ Manufacture of vinegar
- ✅ Manufacture of spice powders, including pepper, paprika, curry
- ✅ Mixing and grinding of spices
- ✅ Manufacture of food extracts and essences
- ✅ Manufacture of iodized table salt
- ✅ Manufacture of ingredients for soups and broths
- ✅ Packaging of spices in sachets or containers
Excluded Activities
- ❌ Manufacture of fish spices and sauces (code 1020)
- ❌ Manufacture of frozen spices (code 1039)
- ❌ Manufacture of dried spices by dehydration (code 1039)
- ❌ Manufacture of spices in the form of essential oils (code 2053)
- ❌ Manufacture of animal feed spices (code 1091)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed for the manufacture of spices?
Sanitary-veterinary and food safety registration from ANSVSA or DSVSA is required, as well as an operating authorization from the mayor's office. Also, the HACCP standard must be observed.
Can I produce organic spices with this CAEN code?
Yes, but you must obtain organic certification from an authorized body (e.g. Ecocert, Bioagricert) and comply with EU regulations on organic production.