1520
Manufacture of footwear
This code covers the manufacture of footwear from any material (leather, rubber, textiles, wood, etc.), through processes of cutting, sewing, assembling and finishing. Includes production of shoes, boots, sandals, slippers, hiking boots and other types of footwear, both for everyday use and for special activities (sport, protection). The activities are carried out in specialized production units, from small workshops to industrial factories.
Entrepreneur Profile
Acest cod este destinat producătorilor de încălțăminte, de la mici ateliere artizanale care produc pantofi la comandă, până la fabrici industriale care produc încălțăminte în serie. De asemenea, este util pentru SRL-uri care produc încălțăminte specializată (ortopedică, de protecție, sport) sau componente pentru încălțăminte.
Who should avoid:
Avoid the exclusive use of code 1520 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 1520
Setting up a company carrying out the activity of manufacturing footwear (NACE 1520) involves going through standard registration steps at the National Trade Register Office (ONRC). There are no special operating authorizations at the ONRC level for this NACE code, but depending on the specifics of production (e.g., use of chemicals, hazardous waste), environmental or Public Health Department approvals may be required. Upon incorporation, the constitutive documents are submitted, the registered office is chosen, and the main object of activity is declared according to NACE 1520. We recommend prior verification of the premises regarding urban planning authorizations, especially if production activities that may generate noise or pollutants are carried out. Also, in the sworn declaration under Law 359/2004, compliance with operating conditions is attested.
Regulatory framework, specific approvals, and control institutions
The activity of manufacturing footwear is subject to regulations on product safety (EU Regulation 2019/1020 on market surveillance) and applicable technical standards (e.g., SR EN ISO 20345 for protective footwear). Control institutions include the National Authority for Consumer Protection (ANPC) and, depending on the environmental impact, the National Environmental Guard and the Romanian Waters Authority. Environmental approvals for emissions, waste, or solvent use may be required. For leather footwear production, the REACH Regulation on chemical substances applies. It is also mandatory for the manufacturer to register under the legislation on extended producer responsibility (Emergency Ordinance no. 196/2023 on packaging waste).
Tax management, ANAF audit risk, and specific accounting
From a fiscal perspective, companies active in the NACE 1520 field are required to declare income and VAT according to the Fiscal Code. If the VAT exemption threshold is exceeded, registration as a VAT payer is required. The production activity involves direct costs: raw materials (leather, textiles, rubber), labor, and indirect production expenses (depreciation of machinery, energy). Accounting is kept according to applicable accounting regulations, and the closing of accounts must comply with the accrual accounting principle. ANAF may carry out tax inspections on the correctness of income, expenses, and VAT declarations. Major risk: lack of supporting documents for entries/exits of goods or for lohn operations (if manufacturing services are provided for third parties). We recommend keeping clear records of inventories and invoices and using the RO e-Factura system for B2B relations. Also, the fiscal vector must be updated accordingly with ONRC and ANAF.
Included Activities
- ✅ Manufacture of footwear from natural or artificial leather
- ✅ Manufacture of footwear from rubber or plastic materials
- ✅ Manufacture of textile footwear, including house slippers
- ✅ Manufacture of boots, work boots and high boots
- ✅ Manufacture of sandals and summer footwear
- ✅ Manufacture of sports footwear (sneakers, gym shoes)
- ✅ Manufacture of protective footwear (with safety toe cap, anti-perforation)
- ✅ Manufacture of custom-made orthopedic footwear
- ✅ Manufacture of footwear components (uppers, soles, insoles)
- ✅ Finishing and painting of footwear
- ✅ Repair and reconditioning of footwear (if carried out within the same production unit)
Excluded Activities
- ❌ Retail trade of footwear (code 4772)
- ❌ Wholesale trade of footwear (code 4642)
- ❌ Repair of footwear as a separate activity (code 9523)
- ❌ Manufacture of leather components for footwear (code 1512)
- ❌ Manufacture of machinery and equipment for the footwear industry (code 2894)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for manufacturing footwear?
Depending on the materials used and the specifics of production, the following may be required: environmental permit (if solvents or hazardous substances are used), fire safety authorization (ISU), and compliance with occupational health and safety regulations. If protective footwear is produced, it must be certified according to European standards (EN ISO 20345 etc.).
What special taxes apply to footwear manufacturers?
Footwear manufacturers are subject to corporate income tax (16%) or income tax (1-3% for micro-enterprises), VAT (19% or 5% for orthopedic footwear), and social contributions. There are no specific excise duties, but environmental taxes apply for waste resulting from production.