1105

Authorization Procedure and Trade Register Aspects for CAEN 1105

For registration with the Trade Register (ONRC) of a company with the main object of activity CAEN 1105 (Manufacture of beer), it is mandatory to submit a declaration on own responsibility pursuant to Law 359/2004 by the administrator and associate, attesting to the fulfillment of specific operating conditions. Additionally, the sanitary principle approval issued by the territorial Public Health Department (DSP) must be submitted, which analyzes the conformity of production spaces with hygiene and sanitation norms. ONRC also checks whether the registered office can carry out beer manufacturing activities – requiring clear specifications in the loan agreement or title deed.

The secondary mention regarding storage, distribution, and commercialization of beer must be accurately reflected in the object of activity declared to the register. Omission of prior approvals leads to suspension of registration, according to the procedure for handling applications within 5 working days. It is recommended to consult a lawyer specialized in commercial law to verify the availability of the name and shareholder structure.

Regulatory Framework, Specific Permits, and Control Institutions

Beer manufacturing (CAEN 1105) is subject to complex sectoral regulations that go beyond the general framework of commercial law. The main normative act is Law 150/2016 on the manufacture, marketing, and control of beer, which establishes mandatory technological and labeling standards. Additionally, the Tax Authority (ANAF) and customs authorities control excise on alcohol – beer being an excisable product with 19% VAT and a unit excise calculated per hectoliter degree Plato.

The entity must obtain a production authorization from the National Authority for Consumer Protection (ANPC), after verifying hygiene and raw materials. Also, the Territorial Labor Inspectorate (ITM) will monitor compliance with industrial safety standards (pressure vessels, CO2). The water used must comply with the parameters of Law 458/2002 on the quality of drinking water, and analyses are submitted to the DSP. Veterinary and food safety control (ANSVSA) does not directly apply to beer, but the raw materials (malt, hops) must have conformity certificates.

Reporting to ANAF includes the obligation to issue invoices through the RO e-Factura system for all B2B deliveries, as well as the monthly submission of the excise duty return (form 160) by the 25th of the following month. Non-compliance with deadlines attracts late payment penalties of 0.02% per day.

Tax Management, ANAF Audit Risk, and Specific Accounting

Accounting for beer manufacturing requires separate tracking of costs per production batch, consumption of raw materials (malt), thermal and electrical energy, water consumption, and technological losses (maximum 5% allowable losses according to the tax guide). Inventory valuation is done at actual production cost using FIFO or weighted average cost – ANAF frequently checks the treatment of excise duties and price reductions for beer nearing its expiry date.

The tax base for excise is the Plato degree (dry extract content) and the volume delivered. Beer with alcohol over 0.5% is considered an intermediate product, while for beer below 0.5%, the rules for non-alcoholic beverages apply (zero excise, 19% VAT). The excise return is filed via D110, and in the absence of deliveries, a zero-value return is submitted. Failure to report excise duties leads to the suspension of the fiscal warehouse by ANAF, under the Fiscal Procedure Code (art. 156).

The risk of ANAF audit is significant, especially for checking bottling and packaging of beer, as well as distribution contracts. Notably, under Government Ordinance no. 44/2019, beer producers with annual production below 200,000 hl may apply for an excise exemption of up to 50% of the standard excise, provided they register with ANAF within 30 days from the start of activity. Accounting must include the register of excise stocks and movements, which is subject to anti-fraud control. The tax file must be kept for at least 5 years from the end of the production fiscal year.