1085
Manufacture of prepared meals
This code covers the production of ready-to-eat meals, including main courses, side dishes, soups, salads and desserts, which are ready for consumption after reheating or directly from the packaging. Activities include processing of ingredients, cooking, seasoning, packaging and labeling, both for immediate consumption and for freezing or preservation. Products may be intended for both end consumers (retail) and institutional clients (restaurants, canteens, hotels).
Entrepreneur Profile
Acest cod este potrivit pentru antreprenori care doresc să producă și să vândă mâncăruri gata preparate, fie că sunt proaspete, congelate sau conservate. Este util pentru mici producători artizanali, bucătării industriale, start-up-uri de food delivery cu producție proprie, sau companii care aprovizionează restaurante, cantine și supermarketuri.
Who should avoid:
Avoid the exclusive use of code 1085 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 1085
For establishing a company that carries out the activity of manufacturing prepared meals, corresponding to CAEN code 1085, the authorization procedure at the Trade Register (ONRC) involves submitting the certificate of registration, constitutive acts, and the affidavit according to Law 359/2004. The latter confirms compliance with legal operating conditions. It is essential that the constitutive act clearly mentions the main object of activity, including CAEN subclass 1085. In the absence of prior endorsements (e.g., sanitary-veterinary), the Trade Register provisionally registers the company, obliging the holder to subsequently obtain the specific authorizations, under penalty of deletion. Also, at registration, the legal representative and the administrator must be appointed, who may also be an authorized natural person.
Regulatory framework, specific endorsements and control institutions
The activities of manufacturing prepared meals are strictly regulated by sanitary-veterinary and food safety legislation. According to EC Regulation 852/2004 on the hygiene of foodstuffs, operators must implement procedures based on HACCP principles. The competent authority is the National Sanitary Veterinary and Food Safety Authority (ANSVSA). Depending on the specificity of the preparations (e.g., products of animal origin), registration or sanitary-veterinary authorization of the unit is required. Also, if the activity involves the preparation of meals in a catering system, the rules on transport and storage of perishable foods also apply. Official control is carried out through the county directorates of ANSVSA, and non-compliance attracts contraventional sanctions or even suspension of activity.
Fiscal management, ANAF audit risk and specific accounting
From a fiscal point of view, the manufacture of prepared meals falls under CAEN code 1085, subject to the standard corporate income tax of 16% (or 1% on revenue for micro-enterprises, if conditions are met). The standard VAT rate is 19%, but certain preparations may benefit from the reduced rate of 9% if they fall within legal exceptions (supply of food with special destination). Accounting must distinctly record the consumption of raw materials, stocks of finished products and production costs. The Tax Authority (ANAF) may initiate a fiscal audit based on risk analysis, verifying correct registration in the fiscal vector, declaration of revenues and compliance with the VAT regime. Companies that do not register with ANSVSA or do not issue invoices compliant with the RO e-Factura system risk fines and seizures. We recommend consulting a tax advisor to optimize the tax base and avoid errors in monthly returns (D300, D394).
Included Activities
- ✅ Manufacture of prepared meals from meat, fish, vegetables, fruits, cereals, pasta, eggs, dairy
- ✅ Production of soups, broths, vegetable creams
- ✅ Production of mixed salads (e.g., beef salad, eggplant salad)
- ✅ Production of prepared desserts (puddings, creams, extended shelf-life cakes)
- ✅ Production of frozen ready-to-reheat meals (pizza, lasagna, pies)
- ✅ Production of preserved meals (jars, metal cans)
- ✅ Packaging and labeling of finished products
- ✅ Production of dietetic or special meals (gluten-free, organic, etc.)
Excluded Activities
- ❌ Manufacture of fresh pastry and cakes (code 1071)
- ❌ Manufacture of biscuits and dried cakes (code 1072)
- ❌ Manufacture of macaroni, noodles, couscous and similar farinaceous products (code 1073)
- ❌ Manufacture of condiments and sauces (code 1084)
- ❌ Manufacture of prepared baby foods (code 1086)
- ❌ Manufacture of catering meals (code 5621)
- ❌ Retail sale of prepared meals (code 5610, 5629)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are necessary to produce prepared meals in Romania?
Registration for sanitary-veterinary and food safety with the county DSVSA (Sanitary Veterinary and Food Safety Directorate) is mandatory. You must also implement the HACCP system and obtain an operating authorization from the town hall. If products contain ingredients of animal origin, a sanitary-veterinary authorization is also required.
What special taxes apply to manufacturers of prepared meals?
In addition to corporate income tax or revenue tax, the standard VAT of 19% applies (or 9% for certain food products, according to the Fiscal Code). If you use excisable ingredients (alcohol, tobacco), excise duties apply. You may also benefit from tax facilities for processing agricultural products, if you meet the conditions.