1091
Manufacture of prepared feeds for farm animals
This code covers the manufacture of feed for farm animals, including complete mixes and nutritional supplements. Activities include the production of feed for cattle, pigs, poultry, sheep, and goats, in the form of granules, pellets, or meal. It is essential for farmers who want to produce their own feed or for businesses specialized in animal nutrition.
Entrepreneur Profile
Acest cod este potrivit pentru producători de furaje, fermieri care își produc propria hrană, cooperative agricole, și SRL-uri specializate în nutriția animalelor de fermă. De asemenea, este util pentru startup-uri care dezvoltă rețete inovatoare de furaje.
Who should avoid:
Avoid the exclusive use of code 1091 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 1091
For registration with the Trade Register (ONRC) of the activity of manufacturing prepared feeds for farm animals (CAEN 1091), the standard registration file must be submitted, specifying the main activity object. At the registered office, the Tax Authority (ANAF) will verify the existence of a suitable space for production. When completing the affidavit under Law 359/2004, compliance with sanitary-veterinary and environmental protection norms must be declared. After receiving the registration certificate, within 30 days, fiscal registration must be requested, and the fiscal vector is completed with code 1091, which implies specific obligations regarding excise duties on electricity and gas used in the manufacturing process.
Regulatory framework, specific approvals, and control institutions
Activities under CAEN 1091 are subject to sanitary-veterinary authorization issued by ANSVSA, according to Government Emergency Ordinance 49/2010. The manufacture of complex feed preparations requires obtaining an opinion from the National Sanitary Veterinary Authority, certifying compliance with good manufacturing practices. Also, for thermal processing installations, an environmental permit from the Environmental Protection Agency (APM) is required under Law 104/2011. Permanent control is ensured by the county DSVSA, which may carry out unannounced inspections and order the suspension of activity if irregularities in product composition are found.
Tax management, ANAF audit risk, and specific accounting
A major risk factor in the field is the adjustment of the VAT taxable base, given that industrial feed benefits from the reduced rate of 9% under the Fiscal Code (art. 291 para. 2 letter g). Any classification error or incomplete documentation in the RO e-Factura system leads to reclassification and payment of the VAT difference at 19% plus penalties. Specific accounting includes the valuation of raw material inventories (cereals, proteins, additives) at acquisition cost, applying specific consumption norms. It is mandatory to keep traceability records and quality documents, frequently checked during ANAF audits. The absolute recommendation: a separate internal procedure for calculating the commercial margin and VAT adjustment, plus periodic testing of electronic reporting systems.
Included Activities
- ✅ Manufacture of complete feed for farm animals
- ✅ Manufacture of nutritional supplements and premixes
- ✅ Manufacture of feed in the form of granules, pellets, or meal
- ✅ Mixing and homogenizing feed ingredients
- ✅ Packaging and labeling of finished products
Excluded Activities
- ❌ Manufacture of pet food (code 1092)
- ❌ Manufacture of grain mill products (code 1061)
- ❌ Retail trade of pet food
- ❌ Transport and distribution activities of feed
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for manufacturing feed for farm animals?
It is necessary to obtain a sanitary veterinary registration from DSVSA, an environmental permit (if you exceed certain thresholds), and compliance with HACCP standards. You must also register in the National Feed System.
Can I produce feed for farm animals and pet food under the same CAEN code?
No, for pet food (dogs, cats) you need code 1092. The two activities are separate in terms of regulations and authorizations.