1089
Manufacture of other food products n.e.c.
This code covers the manufacture of a wide range of food products not included in other specific categories. Essentially, if you produce foods that do not fit exactly into stricter codes (e.g., soups, desserts, snacks, soy products, artificial honey, etc.), this is your code. It is an 'umbrella' code for any food production process that does not have a separate classification.
Entrepreneur Profile
Acest cod este potrivit pentru producători mici și mijlocii, startup-uri alimentare, bucătării de catering care produc mâncăruri gata preparate, fabrici de supe și ciorbe, producători de gustări sănătoase (snack-uri), producători de deserturi neperisabile, și orice afacere care dezvoltă produse alimentare inovatoare ce nu se încadrează în categoriile standard.
Who should avoid:
Avoid the exclusive use of code 1089 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 1089
Companies wishing to operate under CAEN class 1089, officially called 'Manufacture of other food products n.e.c.', must address the Trade Register (ONRC) for registering the activity object. It is recommended to enter the CAEN code as the main or secondary object, depending on the estimated revenue share. Upon incorporation, a sworn statement is submitted under Law 359/2004, by which the administrator confirms compliance with legal operating conditions. In addition to the certificate of registration, it is necessary to obtain the sanitary-veterinary and food safety approval issued by the County Sanitary-Veterinary and Food Safety Directorate (DSVSA), given the specific nature of food production.
The recommended legal form for this field is LLC (SRL) or Joint-Stock Company (SA), with adequate share capital for investments. In the case of production of food supplements or foods for special nutritional purposes, prior notification or authorization from the Ministry of Health is required. Upon registration, the registered office must also be mentioned, which must correspond to a space declared to the Public Health Directorate (DSP), depending on the products manufactured.
Regulatory framework, specific approvals and control institutions
Manufacture of other food products not classified elsewhere implies compliance with EC Regulation 852/2004 on the hygiene of foodstuffs, transposed by Law 150/2004. The unit must implement the HACCP plan and hold a sanitary-veterinary registration certificate issued by the County DSVSA. The main control institutions are the National Sanitary Veterinary and Food Safety Authority (ANSVSA), the Public Health Directorate (DSP), the Tax Authority (ANAF) and the Labour Inspectorate (ITM), depending on the specific activity.
Obtaining an environmental permit may be necessary if the technological process generates emissions, waste or effluents. The Environmental Agency assesses the impact, and the company must prepare a presentation memorandum. For products falling under the authority of public health (e.g., food supplements), a nutritional dossier is submitted to the Ministry of Health. Failure to comply with these requirements attracts fines and temporary suspension of activity.
Tax management, ANAF audit risk and specific accounting
Taxpayers with activity under CAEN 1089 are subject to the standard VAT regime (19%), with the possibility of applying the reduced rate of 9% only if the products expressly fall within the category of reduced-rate foods. The tax base includes the full value of the supply, and in the case of production of supplements, excise duties apply if alcohol content is found. The company must issue invoices with a special regime for food products, with a deadline of 5 days from delivery, under the mandatory RO e-Factura system.
Specific accounting involves distinct recording of food raw materials: inventories must be valued at purchase or standard cost, with adjustments for perishable depreciation. Depreciation of machinery is linear, over the estimated useful life (usually 5-10 years). Major risk of ANAF audit arises in VAT returns, due to the correctness of rate application. It is recommended to analyze the fiscal vector: corporate income tax or micro-enterprise income tax (only if conditions regarding turnover and number of employees are met).
In the case of direct sales to consumers, the use of a fiscal cash register is mandatory. For exports, VAT exemption with deduction right is available, but customs documentation must be kept. The authorized accountant must permanently monitor amendments to the Fiscal Code and prepare periodic statements.
Included Activities
- ✅ Manufacture of soups and consommés
- ✅ Manufacture of egg preparations, including liquid, frozen or dried eggs
- ✅ Manufacture of soy products (excluding sauces)
- ✅ Manufacture of desserts, puddings, creams
- ✅ Manufacture of artificial honey and caramel
- ✅ Manufacture of food extracts and essences
- ✅ Manufacture of food products for special diets (excluding infant preparations)
- ✅ Manufacture of freeze-dried and dehydrated food products
- ✅ Manufacture of snacks based on cereals, nuts, seeds
- ✅ Manufacture of breakfast food products (cereals, granola, muesli)
- ✅ Manufacture of frozen dough products (pizza, pies, etc.)
- ✅ Manufacture of food products for catering and restaurants (ready-made meals, non-perishable)
Excluded Activities
- ❌ Manufacture of infant preparations (code 1086)
- ❌ Manufacture of fresh bakery and pastry products (code 1071)
- ❌ Manufacture of biscuits and cakes (code 1072)
- ❌ Manufacture of macaroni, noodles and similar products (code 1073)
- ❌ Manufacture of condiments and sauces (code 1084)
- ❌ Manufacture of homogenized food preparations (code 1086)
- ❌ Manufacture of fruit and vegetable juices (code 1032)
- ❌ Manufacture of dairy products (code 1051)
- ❌ Manufacture of meat products (codes 1011-1013)
- ❌ Manufacture of fish products (code 1020)
- ❌ Manufacture of oils and fats (codes 1041-1042)
- ❌ Manufacture of grain mill products (codes 1061-1062)
- ❌ Manufacture of cocoa, chocolate and sugar confectionery (code 1082)
- ❌ Manufacture of tea and coffee (code 1083)
- ❌ Manufacture of ice cream (code 1052)
- ❌ Manufacture of feed products (codes 1091-1092)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to produce food under CAEN code 1089?
For food production, sanitary-veterinary and food safety registration is mandatory at the County Sanitary-Veterinary and Food Safety Directorate (DSVSA). Also, you must implement the HACCP system and comply with labeling rules according to EU Regulation 1169/2011. Depending on the product, laboratory analyses may also be required.
Can I produce and sell organic products under this CAEN code?
Yes, you can produce organic products, but you must obtain organic certification from an accredited inspection and certification body (e.g., Ecocert, Bioagricert). The process involves complying with EU regulations on organic production and appropriate labeling. CAEN code 1089 allows the production of organic foods, as long as they do not fall under other specific codes.