1086

Authorization procedure and Trade Register aspects for CAEN 1086

CAEN code 1086 covers the manufacture of homogenized food products (including foods for infants and young children) and dietetic foods (with modified nutrient content, intended for special diets). When establishing a company with this main activity, a sworn affidavit must be submitted to the Trade Register (ONRC) pursuant to Law 359/2004, whereby the administrator confirms compliance with the legal operating conditions. Registration with the Trade Register under the full CAEN code 1086 is mandatory, and for related activities secondary codes may be added (e.g., 1071 for bakery, 2014 for manufacture of chemical products if supplements are produced). The company must also apply for registration as a food business operator with the National Sanitary Veterinary and Food Safety Authority (ANSVSA) before starting production. The registered office and work points must be registered with the Trade Register (ONRC) and authorized from a sanitary standpoint by the county Public Health Directorate. For export, registration in the TRACES system and obtaining additional approvals from ANSVSA are required.

Regulatory framework, specific approvals and control institutions

The activities covered by CAEN 1086 are strictly regulated by European and national food legislation. Regulation EC 852/2004 requires the implementation of procedures based on HACCP principles. For homogenized foods intended for infants and young children, EU Regulation 609/2013 on foods intended for specific groups applies, and for dietetic foods additional requirements on labeling and composition apply under EU Regulation 1169/2011. Necessary approvals include: the sanitary operating permit issued by the Public Health Directorate (DSP), official registration with ANSVSA (National Register of Food Business Units) and, optionally, ISO 22000 or FSSC 22000 certification for export. Official control is carried out by ANSVSA through veterinary and food safety inspectors, as well as by the Consumer Protection Authority (ANPC) to verify labeling and compliance with regulations on nutritional and health claims. Manufacturers must possess laboratory analyses (microbiological, physicochemical) from accredited laboratories and keep documentation for at least 5 years.

Tax management, risk of ANAF audit and specific accounting

From a tax perspective, companies with CAEN 1086 are subject to the standard VAT regime (19% rate for most products, except for certain dietetic foods which may benefit from a reduced rate of 9% if they meet the conditions of Government Emergency Ordinance 71/2016). Invoicing through the RO e-Factura system is mandatory for all B2B transactions. Upon incorporation, the tax registration declaration (form 010) must be submitted with the relevant CAEN codes. ANAF may initiate a tax audit if it finds discrepancies between raw material stocks (e.g., protein, vitamin concentrations) and registered consumption, and cross-checks with ANSVSA databases are frequent. Specific accounting involves the valuation of finished product inventories with short shelf lives and adjustments for impairment. Production costs include certified raw materials (gluten-free, organic, etc.), special packaging and laboratory testing expenses. For VAT deduction, purchase invoices for raw materials must comply with RO e-Factura requirements. Companies also carrying out research and development activities (e.g., new formulations) may benefit from a profit tax exemption for eligible expenses (Law 227/2015, Art. 22). Registration in the SAF-T application for detailed tax reporting is recommended. Monthly obligations include the VAT return (D300) and the D406 (e-Factura) report, and quarterly the 100 declaration on income tax and social contributions. Do not forget to submit the single declaration (D212) for associated individuals or administrators who derive income from dividends or salaries. To avoid the risk of tax reclassification, thoroughly document each transaction with third parties (contracts, dispatch notes, production reports).