CAEN Code Rev. 3

1102

Manufacture of wines from grapes

EU NACE Equivalent: NACE Rev. 3 — 1102

This code covers the production of wines from fresh grapes, including sparkling wines, through fermentation. Activities include growing grapes for winemaking, producing wine and sparkling wine, as well as blending and bottling. It does not include the manufacture of wine from concentrated must or wine-based beverages.

Entrepreneur Profile

Acest cod este destinat producătorilor de vin, de la mici crame artizanale la mari unități de vinificație. Este potrivit pentru SRL-uri, cooperative agricole sau persoane fizice autorizate care procesează struguri pentru a produce vin și vin spumant.

Who should avoid:

Avoid the exclusive use of code 1102 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 1102

For registration with the Trade Register (ONRC) of a company having as main activity CAEN 1102 (Manufacture of wines from grapes), the standard documents must be submitted: standard application, constitutive act, proof of registered office, affidavit in accordance with Law 359/2004 on fulfilling operating conditions. No mandatory prior approval from the National Sanitary Veterinary and Food Safety Authority (ANSVSA) is required at the time of establishment, but subsequent operation is conditional on sanitary-veterinary registration. CAEN code 1102 is distinct from 1101 (distillation), requiring a production and fiscal storage authorization for ethyl alcohol and alcoholic beverages, issued by the Ministry of Finance.

Regulatory framework, specific permits, and control institutions

Wine production is subject to wine legislation (Government Emergency Ordinance 88/2004, Law 164/2015) and ANSVSA rules on food hygiene. For units producing wine for commercial purposes, sanitary-veterinary registration, sanitary authorization issued by the county public health directorates, and notification to the Wine Office (OFICIUL VITIVINICOL) for declaring plantations and production are mandatory. The main control institutions are: Tax Authority (ANAF) (for excise duties), ANSVSA (for traceability and hygiene), Labour Inspectorate (ITM) (for occupational safety) and the Financial Guard. Producers must keep records of raw material and finished product stocks in accordance with the Fiscal Code, and storage of wine under a duty suspension regime requires an authorized fiscal warehouse.

Tax management, ANAF audit risk, and specific accounting

For CAEN 1102, excise duties are due upon delivery of still wines and sparkling wines, with differentiated rates (EUR 0/hl for still wines produced by small producers under 1000 hl/year, and EUR 0/hl for sparkling wines under certain conditions, according to Annex 1 to the Fiscal Code). Excise duties are declared monthly via the customs declaration or declaration 100. Economic operators must implement the RO e-Factura system for all B2B supplies, keep separate management accounting for each excisable product, and prepare monthly reports to the National Customs Authority. The risk of ANAF audit is high regarding the producer category (small vs. industrial), the correctness of excise duty declarations, and traceability of raw materials. It is recommended to have loan agreements for equipment, strict tracking of technological losses, and submission of the single declaration for income from own production. Accounting must reflect the actual stock through periodic inventory, and depreciation of equipment (wineries, bottling lines) is carried out over normal useful life (10-15 years).


Included Activities

  • ✅ Production of wine from fresh grapes
  • ✅ Production of sparkling wine from fresh grapes
  • ✅ Blending (coupage) of wines
  • ✅ Bottling of produced wine
  • ✅ Production of table wine, quality wine, and wine with controlled designation of origin (DOC)
  • ✅ Fermentation of grape must

Excluded Activities

  • ❌ Manufacture of wine from concentrated must (code 1101)
  • ❌ Manufacture of wine-based beverages (code 1104)
  • ❌ Wholesale trade of wine (code 4634)
  • ❌ Retail trade of wine (code 4725)
  • ❌ Growing of grapes (code 0121)

Întrebări Frecvente

What permits are needed for wine production in Romania?

For wine production, registration with the National Office for Vine and Wine Products (ONVPV), a sanitary-veterinary authorization from DSVSA, an environmental permit (if applicable), and registration with the Trade Register are required. Also, OIV standards and national legislation on wine production and marketing must be respected.

Can I produce wine as a PFA or do I need an SRL?

You can produce wine as a PFA, IF, or SRL, but you must meet the legal conditions for production and marketing. For small quantities, PFA can be an option, but for larger-scale production or to access European funds, SRL is recommended.