1104
Manufacture of other non-distilled fermented beverages
This code covers the manufacture of non-distilled beverages obtained by fermentation, such as beer, wine, cider, mead, and other similar fermented beverages. Activities include the production of beer from malt, wine from fresh grapes, cider from apples or pears, as well as fermented beverages from other fruits or cereals. It does not include the manufacture of spirits or non-alcoholic soft drinks.
Entrepreneur Profile
Acest cod este potrivit pentru microîntreprinderi, SRL-uri sau producători artizanali care produc bere artizanală, vin, cidru, hidromel sau alte băuturi fermentate. De asemenea, este util pentru fermieri care își valorifică producția de fructe prin fabricarea de băuturi fermentate, precum și pentru startup-uri din industria băuturilor artizanale.
Who should avoid:
Avoid the exclusive use of code 1104 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 1104
For registering NACE code 1104 with the Trade Register (ONRC), the legal entity must submit the certificate of registration, the constitutive act, and a declaration on own responsibility under Law 359/2004. This declaration confirms that the company meets the specific operating conditions, without requiring prior authorization from other institutions at the time of registration. However, if the company actually carries out the activity of manufacturing non-distilled beverages, it must obtain health and environmental permits before starting production. At ONRC, the main activity (usually this code) is completed and it is specified whether the activity involves slaughtering or processing animal products (generally, NACE 1104 does not involve such stages). The code includes the manufacture of other fermented beverages, such as cider, fruit wine, mead, rice-based beverages (sake), spirits obtained exclusively by fermentation (without distillation), or mixed fermented beverages.
Regulatory framework, specific permits and control institutions
The activity is regulated by Law 178/2022 on the production and marketing of alcoholic beverages, as well as by the implementing rules of the National Sanitary Veterinary and Food Safety Authority (ANSVSA) for products falling under Regulation EC 852/2004 on the hygiene of food products. The company must obtain a sanitary-veterinary permit from the county DSVSA, which involves an inspection of the production premises (hygiene conditions, equipment, HACCP system). Also, an environmental permit from the Environmental Protection Agency (APM) is required if production exceeds certain emission or waste thresholds. In addition, for the marketing of alcoholic beverages, authorization from the Tax Authority (ANAF) for the RO e-Factura system and reporting in the alcohol monitoring system (if small volume thresholds are exceeded) is required. Operators are controlled by ANSVSA (for food safety), Public Health Directorates (for labeling and advertising) and ANAF (for excise duties and VAT).
Tax management, ANAF audit risk, and specific accounting
From a fiscal perspective, the activity falls under the category of alcoholic beverage producers, even if not spirits. The company must be authorized as a tax warehouse under the Fiscal Code, Title VII, because it produces beverages subject to excise duties (generally, any beverage with an alcoholic strength exceeding 1,2% vol. qualifies). The excise duty for fermented beverages (excluding beer and grape wine) is set at EUR 1,000/hl of pure alcohol (approx. RON 5,000/hl), with reduced rates for products with low alcohol content (below 8,5% vol.). The company must submit a monthly excise duty return (Form 100) and pay the excise by the 25th of the following month. The minimum selling price is regulated by Government Emergency Ordinance 55/2023, and non-compliance triggers penalties. Specific accounting includes recording production in tax records, applying product marking systems (e.g., stamps or markings, if applicable), and reporting stocks of raw materials (sugar, fruit) and finished products. ANAF may carry out unannounced tax inspections to verify the origin of raw materials and the volumes of alcohol produced. Major tax risks include: failure to authorize the tax warehouse, under-declaration of excise duties, non-compliance with labeling conditions (e.g., mentioning "fermented beverage") and using prohibited ingredients. It is recommended that the company collaborates with a tax consultant specialized in excise duties and implement a dedicated accounting system for tracking production batches.
Included Activities
- ✅ Manufacture of beer from malt
- ✅ Manufacture of wine from fresh grapes
- ✅ Manufacture of cider and other fermented fruit beverages
- ✅ Manufacture of mead
- ✅ Manufacture of fermented cereal beverages (e.g. sake)
- ✅ Manufacture of vermouth and other flavored wines
- ✅ Blending and bottling of internally produced fermented beverages
- ✅ Production of low-alcohol fermented beverages
Excluded Activities
- ❌ Manufacture of spirits (distilled beverages) - code 1101
- ❌ Manufacture of non-alcoholic soft drinks - code 1107
- ❌ Manufacture of fruit and vegetable juices - code 1032
- ❌ Wholesale or retail trade of beverages
- ❌ Bottling of beverages produced by third parties (separate activity)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for the manufacture of fermented beverages in Romania?
For the production of fermented beverages (beer, wine, cider), registration with ANSVSA (National Sanitary Veterinary and Food Safety Authority) and obtaining a sanitary operating authorization are required. Additionally, for alcohol production (above 1.2% vol.), authorization from the Ministry of Finance (ANAF) as a tax warehouse is required if the production threshold for small producers is exceeded.
What is the tax regime for small producers of fermented beverages?
Small producers of beer (under 200,000 hl/year) and wine (under 1,000 hl/year) may benefit from reduced excise rates or exemptions under tax legislation. For example, beer produced by independent microbreweries (under 200,000 hl/year) benefits from a 50% reduced excise duty. Still wine (non-sparkling) produced by small producers is exempt from excise duty, but production and marketing conditions must be observed.