1330

Authorization procedure and Trade Register aspects for NACE 1330

NACE Code 1330 regulates the activity of finishing textiles, which includes operations such as bleaching, dyeing, dressing, drying, mercerizing or printing of yarns, fabrics or textile articles. When setting up the company, the legal representative must submit to the Trade Register (ONRC) the registration application, the constitutive act, the sworn declaration according to Law 359/2004 on authorizing the operation, and proof of registered office. It is mandatory to state the main activity object NACE 1330, and for limited liability companies (SRL), the minimum share capital is 1 RON (although 200 RON is recommended). For authorized natural persons (PFA) or individual enterprises (II), the single declaration is submitted to the Tax Authority (ANAF). Environmental permit is not required at registration but may be requested later by the Environmental Guard depending on the substances used.

Regulatory framework, specific permits and control institutions

The textile finishing activity is regulated by Law 107/1996 on waters (regarding wastewater discharge), Government Emergency Ordinance 195/2005 on environmental protection and Law 82/1991 on accounting. If the processes involve hazardous chemical substances (dyes, solvents), permits from the Environmental Guard and the National Administration of Romanian Waters may be required. Control institutions include: ITM (compliance with occupational safety and health standards – Law 319/2006), ANAF (tax inspections), DSVSA (if finishing textiles for food contact), ANPC (quality of finished products). For export of finished products, EU regulations on textile labelling apply (Regulation EU 1007/2011).

Tax management, ANAF audit risk and specific accounting

Companies carrying out NACE 1330 are liable for corporate income tax (16%) or micro-enterprise income tax (1% or 3% of revenue, if conditions are met – Fiscal Code, art. 47). They are obliged to use RO e-Factura from 1 July 2024 (Law 296/2023). Increased audit risk arises for expenses with auxiliary materials (dyes, chemicals) and the mix of fixed assets (finishing machinery). Specific accounting requires separate records of untreated yarn and semi-finished stocks, using account 345 "Finished products" and 711 "Changes in inventories". The fiscal vector mandatorily includes VAT (if turnover exceeds 300,000 RON in the last 12 months) and payroll tax (if employees are hired). Production costs include: raw materials (base textiles), chemical auxiliaries, direct labour, thermal/electrical energy (high absorption). We recommend periodic checking of the inventory balance at batch level to avoid omissions in stocktaking.