1092
Manufacture of prepared pet foods
This code covers the manufacture of pet food, including canned food, biscuits, and other preparations. The process involves processing meat, cereals, and additives to obtain finished packaged products. The business can produce both dry and wet food for dogs, cats, or other pets.
Entrepreneur Profile
Producătorii de hrană pentru animale de companie, fie că sunt SRL-uri mici care produc rețete artizanale, fie fabrici mari cu linii de producție automatizate. De asemenea, startup-urile care dezvoltă rețete specializate (hrană bio, hipoalergenică) sau care externalizează producția și doar ambalează sub brand propriu.
Who should avoid:
Avoid the exclusive use of code 1092 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 NACE 1092
When establishing a company that will carry out the activity of manufacturing prepared pet foods (NACE code 1092), the registration application and the constitutive documents must be submitted to the Trade Register (ONRC), in accordance with Law 265/2022. The main object of activity shall be stated in the constitutive act with the exact name and numerical code. No special operating permits are required from the Trade Register (ONRC), but a sworn declaration under art. 7 of Law 359/2004 must be submitted, by which the administrator declares compliance with the legal conditions for authorizing the operation. After registration, within 30 days, the company must register with the Tax Authority (ANAF) to obtain the fiscal registration code, and the fiscal vector shall be completed with the corresponding NACE codes. If production of feed for farm animals is also intended, registration as an operator in the feed sector is also required.
Regulatory framework, specific endorsements, and control institutions
The activity of manufacturing pet food is regulated by Regulation EC 767/2009 on the placing on the market of feed, Regulation EC 183/2005 on feed hygiene, and national legislation (ANSVSA Order no. 3/2021 approving the Hygiene Norms on feed safety). The production unit must be authorized by the National Sanitary Veterinary and Food Safety Authority (ANSVSA) through a sanitary-veterinary endorsement issued by the county directorate. The documentation includes: the site plan, specific equipment, the self-control program (HACCP), technological flow, records of raw materials and finished products. Periodic controls are carried out by ANSVSA and the Consumer Protection Commission, considering composition, labeling, and product safety.
Fiscal management, ANAF audit risk, and specific accounting
The accounting for this activity shall be kept in accordance with applicable accounting regulations (OMFP 1802/2014 or OMFP 2844/2016, as the case may be). The following shall be monitored: the record of raw material (meat, cereals, additives) and finished product inventories, recording of production costs (raw materials, labor, indirect expenses), calculation of the gross margin. From a fiscal point of view, the standard VAT rate (19%) applies to pet food (except for products for productive animals which may be 9%). Profit tax is calculated based on the income from the sale of products. The Tax Authority (ANAF) may initiate an in-depth audit or a fiscal inspection, targeting in particular: the correctness of deductible expenses, compliance with the VAT deduction limit, accuracy of inventories and costs. To minimize fiscal risk, the following is recommended: maintaining supporting documents for all purchases and sales, conducting periodic inventories, correlating data with financial statements, and timely filing of declarations (D100, D300, D101).
Included Activities
- ✅ Manufacture of canned pet food
- ✅ Manufacture of pet biscuits and snacks
- ✅ Manufacture of dry pet food (kibble)
- ✅ Manufacture of wet pet food (pâtés, sauces)
- ✅ Packaging and labeling of finished products
- ✅ Processing of raw materials (meat, cereals, vegetables) for pet food
Excluded Activities
- ❌ Manufacture of feed for farm animals (code 1091)
- ❌ Manufacture of veterinary pharmaceutical products (code 2120)
- ❌ Wholesale trade of pet food (code 4638)
- ❌ Retail trade of pet food (code 4776)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What sanitary authorizations are needed for manufacturing pet food?
Sanitary-veterinary registration of the unit with ANSVSA is required, in accordance with the legislation on pet food. Additionally, Regulation EC 183/2005 on feed hygiene must be complied with.
Can I produce pet food in the same unit as human food?
No, the legislation requires strict separation of production lines to prevent cross-contamination. The unit must be dedicated exclusively to pet food.