1512
Manufacture of travel goods, handbags, saddlery and harness
This code covers the manufacture of travel goods and leather goods, such as bags, suitcases, wallets, and saddlery and harness for animals. The process involves processing leather, textile or synthetic materials to create finished products. It is suitable for workshops or factories that produce in series or on order, from small artisan workshops to industrial units.
Entrepreneur Profile
Acest cod este destinat producătorilor de articole din piele sau materiale similare, fie că sunt mici ateliere artizanale, SRL-uri care produc genți și accesorii de lux, sau fabrici care produc în masă articole de voiaj și harnașament. Este util pentru antreprenorii care doresc să dezvolte o marcă proprie de marochinărie sau să producă pentru terți.
Who should avoid:
Avoid the exclusive use of code 1512 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 CAEN 1512
Authorization to carry out the activity of manufacturing travel goods and leather goods (CAEN 1512) is obtained from the Trade Register (ONRC), being an industrial activity subject to a free regime. The process involves submitting standard documents: registration application, constitutive act, proof of registered office, sworn declaration according to Law 359/2004 (regarding fulfillment of operating conditions). No additional approvals from environmental authorities or labor protection commission are required at establishment, unless the production specifics involve hazardous substances (paints, adhesives with solvents). The premises must be of industrial or mixed-use destination, and CAEN code 1512 subsequently allows the registration of related activities: 1511 (tanning and dressing of leather) or 1520 (manufacture of footwear).
Regulatory framework, specific approvals and control institutions
Operating licenses and technical norms
The activity of manufacturing leather articles (bags, suitcases, saddlery and harness) is regulated by product safety legislation (Law 245/2004) and applicable European EN standards. There is no special ISCIR authorization, but machinery (industrial sewing machines, presses) must comply with labor protection norms, according to Government Decision 1048/2006. Control is exercised by the Labour Inspectorate (ITM - working conditions), Health and Safety (SSM) and the environmental authority (APM - for waste management of leather and chemicals). In case of using adhesives containing volatile solvents, the company must hold an environmental agreement and comply with emission limits (Law 278/2013).
Rules on the origin of raw materials
Processing raw hides involves the obligation to verify their legal origin, according to EU Regulation 995/2010 (control regime for trade in leather products). For imports, the company must declare the appropriate customs code and comply with veterinary health restrictions (animal health documents). Processed leather must be treated, and waste (sawdust, cuttings) is managed through contracts with authorized collection companies.
Tax management, ANAF audit risk and specific accounting
Tax obligations and VAT
The activity is taxed at the standard VAT rate of 19% (if declared as production). It does not benefit from reduced rates. If finished products (bags, leather goods) are exported, 0% VAT applies provided customs documents are held. Profit tax or micro-enterprise income tax is calculated according to the Fiscal Code, and the company must submit monthly (D300, D394) and annual (D101) returns. The use of the RO e-Factura system for all invoices issued between legal entities is recommended, under penalty of losing the right to deduct VAT.
Inventory and cost accounting
Production costs (raw materials: hides, straps, zippers; direct labor; indirect expenses) are accounted for according to the Order of the Minister of Public Finance 1802/2014. Finished product inventories are valued at production cost and are inventoried annually. Recoverable waste (leather scraps, fittings) is recorded in inventory accounts as nature of inventory items. The company may opt for a standard costing system. Machinery depreciation expenses (sewing machines, cutting machines) are deducted linearly or accelerated, according to the Fiscal Code, art. 28.
Audit risk and anti-fraud preparation
ANAF verifies in particular the transfer of goods in the distribution chain (e.g., fictitious transactions). Specific risks: undervaluation of inventories to reduce profit, failure to record the scrapping of leather waste (which can be secondarily valorized). Supporting documents: warehouse records, consumption slips, production orders, waste register. Electronic archiving of documents and use of ERP software with traceability are recommended. Additionally, a sworn declaration for quantities of hazardous substances used (if applicable) must be prepared and submitted annually to APM.
Included Activities
- ✅ Manufacture of travel bags, suitcases and briefcases
- ✅ Manufacture of leather goods (wallets, purses, belts)
- ✅ Manufacture of saddlery and harness (saddles, harnesses, belts for animals)
- ✅ Manufacture of leather accessories for travel goods
- ✅ Manufacture of personal leather goods (bracelets, key rings)
- ✅ Manufacture of items from synthetic leather-like materials for the same categories
Excluded Activities
- ❌ Manufacture of leather clothing (code 1411)
- ❌ Manufacture of leather gloves (code 1412)
- ❌ Manufacture of leather footwear (code 1511)
- ❌ Manufacture of fur articles (code 1420)
- ❌ Manufacture of leather articles for technical use (code 1396)
- ❌ Wholesale or retail trade of these products (codes from class 46 or 47)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for the manufacture of leather goods?
Depending on the materials used, environmental permits (for chemical processing of leather) and compliance with fire safety rules may be necessary. Also, for products intended for export, certificates of origin and conformity with EU standards may be required.
Can I produce leather goods without having my own workshop, by subcontracting the manufacture?
Yes, you can subcontract the manufacture to third parties, but you must hold the CAEN code 1512 to invoice the finished products. In this case, you will be considered a manufacturer, and the subcontractor must also have this code or a relevant code for the activity performed.