1621

Authorization procedure and Trade Register aspects for CAEN 1621

Setting up a company carrying out the manufacture of veneer sheets and wood-based panels (CAEN 1621) involves following the standard procedure at the National Trade Register Office (ONRC). When filing the registration dossier, a sworn statement is completed in accordance with Law 359/2004, whereby the administrator confirms compliance with the legal operating conditions. It is necessary to explicitly mention CAEN code 1621 as the main or secondary object of activity, depending on the share of turnover.

Although Law 359/2004 does not require prior approval from the Ministry of Economy for this class, in practice, for carrying out wood processing activities, obtaining an environmental permit from the Regional Environmental Protection Agency (ARPM) or the Environmental Guard is mandatory. This is requested after registration with ONRC, but before starting production. Additionally, the production space must be authorized by the Inspectorate for Emergency Situations (ISU) regarding fire safety.

The Trade Register will assign a unique registration number and the registration certificate, and subsequently, fiscal registration with the Tax Authority (ANAF) (fiscal vector) will be requested. We recommend that when completing the single registration form, the specific codes for the manufacturing industry are checked to prevent subsequent notifications from the authorities.

Regulatory framework, specific permits, and control institutions

The activity of manufacturing veneer sheets and wood-based panels falls under several normative acts. The main legal framework is Law 46/2008 (Forestry Code) and Law 171/2010 on establishing and sanctioning forestry contraventions, as well as EU Directives on the marketing of timber (EUTR). Regarding environmental protection, Law 278/2013 on industrial emissions and Law 104/2011 on air quality apply.

To carry out the activity, an environmental permit (administrative act issued by the APM) is required, which sets the operating conditions: emission limits, waste management (sawdust, treated wood waste), and noise monitoring. If the company holds forest parcels, a harvesting permit from the Forestry District is required.

Control institutions include: the National Environmental Guard (periodic inspections), the Territorial Labor Inspectorate (ITM) for occupational safety and health, and the Public Health Directorate (DSP) for hygiene conditions. In addition, ANAF may carry out tax inspections regarding the origin of wood, the accompanying document for timber materials (according to Law 46/2008), and compliance with reporting obligations.

Tax management, ANAF audit risk, and specific accounting

From a tax perspective, CAEN 1621 activity falls under the manufacture of wood products, with implications for VAT (standard rate of 19%) and corporate income tax (16%). In the case of micro-enterprises, income tax of 1% or 3% may apply, depending on the conditions of art. 47 of the Fiscal Code (number of employees, income achieved, etc.). We recommend a careful analysis of these conditions, as ANAF monitors correct classification.

A major ANAF audit risk is related to the purchase of raw materials (logs, timber) from individuals or unregistered suppliers. The company must request compliant invoices, verify the existence of accompanying documents (SUMAL 2.0), and apply due diligence measures under EUTR. Failure to comply attracts penalties and possible tax reclassifications. Also, in the case of exports of wood panels, the 0% VAT rate applies provided that customs export documents are held.

Specific accounting involves separate tracking of production costs (raw materials, labor, depreciation of machinery). It is recommended to use class 3 accounts (inventories) for finished products and class 6 accounts for expenses. Internal control regarding waste management is essential: sawdust can be sold as a by-product, which involves separate invoicing and correct tax treatment. The RO e-Factura system applies to all B2B deliveries, and failure to issue an electronic invoice may result in fines. In conclusion, the tax management of CAEN 1621 requires rigorous documentation and constant monitoring of forestry and environmental legislation.