1103

Authorization procedure and Trade Register aspects for CAEN 1103

The establishment of a company that will operate under CAEN code 1103 starts at the Trade Register (ONRC) by filing the registration application and the constitutive documents. When defining the main object of activity, the expression "Manufacture of cider and other fruit wines" must be expressly mentioned. In addition to standard documents, certain prior approvals are required. The economic operator must request from the National Sanitary Veterinary and Food Safety Authority (ANSVSA) the sanitary veterinary registration, since the processing of fruits and the production of fermented beverages involve products of non-animal origin but fall under Regulation EC 852/2004. For the registered office, the operating approval from the local city hall is required (according to Law 50/1991). If the activity takes place in rented spaces, the lease agreement must be registered with the Tax Authority (ANAF). After registration with the ONRC, the registration certificate containing CAEN code 1103 is issued. Subsequently, the fiscal registration with ANAF is carried out, the VAT code is requested, and the fiscal vector will include specific obligations: excise duties, VAT, corporate tax. At the same time, a self-declaration under Law 359/2004 is submitted, whereby the manager confirms compliance with the operating conditions.

Regulatory framework, specific approvals and control institutions

The manufacture of cider and fruit wines is subject to both food legislation and regulations concerning products with alcohol content. The main normative act is Law 356/2021 on the production, marketing and labeling of alcoholic beverages. According to it, cider is considered a fermented beverage with an alcoholic concentration of maximum 8.5% vol. The producer must obtain an authorization for the production of alcoholic beverages from the National Office of Vine and Wine Products (ONVPV) if certain quantities are exceeded, but for artisanal production the provisions for small producers (below the de minimis quantities) apply. It is mandatory to register with the Public Health Directorate (DSP) to obtain the sanitary permit. Controls are carried out by ANSVSA (food safety), ANAF (excise duties and VAT) and the Consumer Protection Commissariat (labeling, compliance). The excise duty regime is provided in the Fiscal Code, Title VIII, harmonized excises. Cider falls under heading 2206 00, with an excise rate of 0 euro/hl, up to 8.5% alc. vol., if production does not exceed 5 hl/year for own consumption. Above this limit, excise duties of 50 euro/hl for still cider and 80 euro/hl for sparkling cider are due (values updated annually). Labeling must comply with EU Regulation 1169/2011 and, where applicable, include the mention "contains sulphites".

Tax management, ANAF audit risk and specific accounting

Accounting for CAEN 1103 involves strict records of raw materials (fruits, sugar, additives), work in progress and finished product inventory. Analytical accounting per production batch is recommended for traceability. VAT is applied at the standard rate of 19% (fruit wines may be classified at 9% if they meet the definition of "non-alcoholic beverage" - but cider with alcohol is at 19%). ANAF may initiate a tax audit based on risk analysis, considering the potential for excise fraud. The taxpayer must file a monthly excise return (Form 100) and keep an excise record register in accordance with Order 8/2016. During inspections, inspectors verify physical stocks, transfer documents, RO e-Factura electronic invoices and reporting in the RO e-Transport system for the transport of alcohol. For the import of fruits or cider, additional customs procedures apply. The major risk of sanctions lies in failure to register as a fiscal warehouse keeper (if production exceeds 1000 hl/year) or non-compliance with excise payment deadlines. It is recommended to hire a tax consultant specialized in excise duties and to organize a quarterly internal audit regarding stocks and declarations.