1423
Manufacture of workwear
This code covers the manufacture of clothing items specially designed for protection and comfort at the workplace, such as overalls, protective smocks, vests, and work uniforms. The process includes cutting, making, and finishing from textiles, leather, or special materials, destined for various industries. It is suitable for manufacturers supplying both companies and specialized retailers of protective equipment.
Entrepreneur Profile
Acest cod este destinat producătorilor de îmbrăcăminte de lucru, fie că sunt SRL-uri mici care produc pe comandă pentru firme locale, fie fabrici mai mari care livrează în lanțuri de retail sau direct către companii din construcții, industrie sau servicii. De asemenea, este util pentru antreprenorii care doresc să dezvolte o linie de produse personalizate pentru angajați.
Who should avoid:
Avoid the exclusive use of code 1423 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 1423
To set up a company carrying out the activity of manufacturing workwear (NACE 1423), the standard procedure at the Trade Register (ONRC) involves submitting the registration application together with the constitutive documents. It is mandatory to specify the main object of activity according to the Classification of Activities in the National Economy. No special prior approvals from authorities are required, but within 30 days of registration, a declaration on own responsibility under Law 359/2004 on fulfilling operating conditions (premises, equipment, environmental permits, etc.) must be submitted. It is also recommended to open a bank account and register with the Tax Authority (ANAF) to obtain the fiscal registration certificate.
Regulatory framework, specific approvals, and control institutions
Textile production and garment manufacturing activities are regulated by national and European standards on fire safety (applicable to production premises) and labor protection legislation. For NACE 1423, the main control authority is the Territorial Labor Inspectorate (ITM) regarding working conditions and occupational health and safety rules. Depending on the substances used (dyes, solvents), an opinion from the Environmental Protection Agency may be required. Finished products (workwear) must comply with applicable technical standards, and economic operators must hold conformity documents for the materials used. No prior approvals are issued by the Trade Register, but during subsequent inspections, evidence of the operating permit and specific approvals may be requested.
Tax management, ANAF audit risk, and specific accounting
From a fiscal perspective, taxpayers carrying out activity NACE 1423 are subject to the general rules of the Fiscal Code. Corporate income tax is calculated quarterly or annually, and micro-enterprise income tax applies if conditions regarding the number of employees and revenue are met. VAT is applied at the standard rate, with the possibility of enrolling in the RO e-Factura system for B2B relations. An important aspect is the correct classification of products: workwear may be exempt from VAT for export or intra-Community supply. ANAF may initiate a tax audit based on discrepancies between VAT returns and physical inventories. Specific accounting includes monitoring production costs (raw materials, labor, equipment depreciation) and separately recording stocks of materials and finished products. It is recommended to maintain detailed records for each order or production batch to allow accurate calculation of the commercial margin and to justify deductible costs. The fiscal vector is completed with code 1423 at the start of activity, and any subsequent change to a secondary NACE code must be notified to the Trade Register.
Included Activities
- ✅ Manufacture of work overalls
- ✅ Manufacture of protective smocks
- ✅ Manufacture of reflective vests
- ✅ Manufacture of uniforms for factory and workshop personnel
- ✅ Manufacture of leather workwear
- ✅ Manufacture of textile workwear
- ✅ Manufacture of workwear from special materials (fire-resistant, antistatic, etc.)
- ✅ Cutting and making of workwear
Excluded Activities
- ❌ Manufacture of leather wearing apparel for general use (code 1411)
- ❌ Manufacture of protective clothing against radiation or dangerous chemicals (code 3299)
- ❌ Manufacture of protective footwear (code 1520)
- ❌ Manufacture of protective gloves (code 1414)
- ❌ Manufacture of sportswear (code 1419)
- ❌ Repair of workwear (code 9529)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed for manufacturing workwear?
Generally, registration with the Trade Register under NACE code 1423 is required, and if the products are marketed as personal protective equipment (PPE), they must comply with EU Regulation 2016/425 and obtain a declaration of conformity and CE marking, possibly involving a notified body.
Can I produce workwear from recycled materials?
Yes, you can use recycled materials, but you must meet the same quality and safety standards as for new materials. If the products are marketed as PPE, the recycled materials must fulfill the essential health and safety requirements.