1611
Sawing and planing of wood
This code covers primary wood processing activities, namely sawing and planing of logs to obtain timber, beams, boards and other semi-finished products. Essentially, it involves transforming round wood into elements with rectangular or square cross-section, ready for use in construction, furniture or other industries. Companies holding this code may operate sawmills, planing machines and other machinery specific to mechanical wood processing.
Entrepreneur Profile
Acest cod este destinat antreprenorilor care dețin sau intenționează să deschidă un gater, o fabrică de cherestea sau un atelier de prelucrare primară a lemnului. Este potrivit pentru SRL-uri, PFA-uri sau cooperative care se ocupă cu tăierea buștenilor, rindeluirea și obținerea de materiale lemnoase pentru construcții sau industrie. De asemenea, poate fi utilizat de fermieri sau proprietari de păduri care prelucrează lemnul din propria exploatație.
Who should avoid:
Avoid the exclusive use of code 1611 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 1611
To carry out the activity of sawing and planing of wood (CAEN 1611), the entity must register with the National Trade Register Office (ONRC) with the main or secondary object of activity. The registration application is submitted together with the constitutive documents (company contract or sole shareholder deed) and the affidavit pursuant to Law 359/2004 on meeting operating conditions. At the time of registration, the operating authorization is also requested through the mention regarding the registered office and workplaces.
Specific activities of CAEN 1611 include: sawing, planing and other mechanical primary processing operations of round wood (logs) into timber, railway sleepers, veneer wood, etc. It is prohibited to include in the object forestry activities (CAEN 0210) or furniture manufacturing (CAEN 3100), as these require additional environmental and exploitation permits. For repetitive industrial operations, it is recommended to establish as main activity code 1611, in order to benefit from specific tax facilities for the manufacturing industry.
Regulatory framework, specific endorsements and control institutions
The performance of CAEN 1611 activity is subject to control by ANAF, the Financial Guard and environmental authorities (APM, Environmental Guard). Law no. 46/2008 on the Forestry Code requires operators processing wood to hold documents of legal provenance (accompanying notices, invoices, contracts) for each batch of wood material. Any sawing and planing operation is carried out only on the basis of contracts with authorized suppliers (forest district, depots) or based on auction for wood from the national forest fund.
From an environmental perspective, the activity requires an environmental permit under Emergency Ordinance 195/2005 if the installed capacity exceeds 100 cubic meters per year. Also, for resulting waste (sawdust, bark, chips), it is mandatory to contract an authorized waste management and storage operator, with monthly waste reports to the APM. Control in the field of forestry exploitation is carried out by the Forest Guard, which verifies the provenance of wood and compliance with the harvesting quota.
Tax management, ANAF audit risk and specific accounting
Taxpayers carrying out CAEN 1611 register as VAT payers if the turnover exceeds the threshold of 300,000 lei (Law 227/2015 on the Fiscal Code). The RO e-Factura system is mandatory for all invoices issued and received starting from 1 January 2024, and non-compliance attracts fines from 500 to 5,000 lei per non-compliant invoice. Declaration 394 is submitted monthly, and for deliveries of wood to individuals, a fiscal receipt is used with a fiscal POS.
Analytical accounting by stock categories (timber assortments, sawdust) is essential: evaluation methods such as standard cost with monthly adjustments for consumption are recommended. In case of purchasing wood material from the forest fund, the calculation and declaration of the forestry tax (0.5% contribution of the value of exploited wood mass, transferred to the Environmental Fund) is required. The audit risk from ANAF is high: inspectors verify traceability of goods, provenance documents and the storage mode of residues. It is recommended to keep accounting records and the Single Declaration for 5 years, and for companies with foreign capital, an external notification to ONRC for exceeding the shareholding threshold is added.
Corporate income tax is calculated quarterly, with the possibility of applying the micro-enterprise income tax system (1% or 3% of income, if conditions are met: at least one employee, turnover under 500,000 euros, minimum share capital of 1 leu). For activities with a high degree of mechanization, tax incentives for investments (corporate income tax exemption for new technological equipment) may be requested.
Included Activities
- ✅ Sawing and planing of wood
- ✅ Sawing of logs to obtain timber
- ✅ Obtaining beams, boards, planks, railway sleepers from wood
- ✅ Shaping wood by sawing and planing
- ✅ Production of rough or semi-finished construction timber
- ✅ Cutting and splitting of wood for firewood production (as secondary activity)
- ✅ Drying of wood (if integrated into the processing process)
Excluded Activities
- ❌ Forestry logging (codes 0210, 0220)
- ❌ Manufacture of finished wood products (furniture, doors, windows - codes 3109, 1623)
- ❌ Manufacture of veneers and wood panels (code 1621)
- ❌ Manufacture of wooden packaging (code 1624)
- ❌ Manufacture of other products of wood (code 1629)
- ❌ Manufacture of paper and pulp (codes 1711, 1712)
- ❌ Chemical treatment or impregnation of wood (code 1610? - to verify, usually included in 1611 if simple treatment, but complex treatments may be excluded)
- ❌ Wholesale of wood without processing (codes 4613, 4673)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required to carry out the activity of sawing and planing of wood?
For this CAEN code, an environmental permit (if capacity exceeds 10,000 cubic meters per year) or notification to the APM, fire safety authorization (ISU), sanitary operating authorization are required, and if wood from forests is processed, the forestry regime (legal provenance of wood) must be respected.
What special taxes apply to this activity?
In addition to corporate income tax and VAT, a tax on income from the exploitation of natural resources applies (if wood is exploited from own forests), and for resulting waste (bark, sawdust), an environmental tax is paid under Emergency Ordinance 196/2005. Also, an excise duty on wood products may apply if sold under certain conditions.