1625

Authorization procedure and Trade Register aspects for CAEN 1625

For registering the company with the Trade Register (ONRC) under CAEN code 1625, the standard file must be submitted in accordance with Law no. 265/2022. The registration application must include the mention 'manufacture of wooden doors and windows'. The constitutive acts must include CAEN code 1625 as the main activity. At the registered office, proof of address (loan contract, lease, or property certificate) is required. No prior operating authorization from ONRC is needed, only the submission of a declaration on own responsibility under Law no. 359/2004 within 15 days of registration, by which the administrator confirms compliance with specific operating conditions. In the case of a newly established company, a fiscal vector is mandatory allocated at the Tax Authority (ANAF), with VAT registration to be requested separately (if turnover exceeds 300,000 lei or upon request). For reconnecting to manufacturing activity after modifying the object of activity, the amendment form of the constitutive act must be completed, and fees apply according to ONRC tariffs (in 2024, registration fee is 200 lei and publication in the Official Monitor is 329 lei).

Regulatory framework, specific permits and control institutions

CAEN code 1625 involves industrial joinery activities. The main normative act applicable is Law no. 319/2006 on safety and health at work, as well as fire protection norms (Government Decision no. 571/2016). No ISU or environmental permits are required at the ONRC registration stage, only after verification by ANAF of the declaration on own responsibility. If woodworking machines are used, the economic operator must hold a fire safety operating permit (ISU permit) if the area exceeds 200 sqm or if risky equipment is held. Control institutions are: Territorial Labor Inspectorate (ITM) for verifying working conditions, Environmental Guard (if wood waste is generated – mandatory contract with an authorized collection company) and ANAF for compliance with tax obligations. For marketing wooden doors and windows, Regulation (EU) no. 305/2011 on construction products must be followed – CE certification (CE marking) is required if products are intended for use in buildings. Also, Government Emergency Ordinance no. 88/1996 on product certification applies, and the manufacturer must hold a technical file and carry out performance assessments. Exceptions: not applicable until 2026 for micro-enterprises (under 10 employees) according to EN 14351-1 standards? – case-by-case verification.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, income from the manufacture of wooden doors and windows is classified as income from production activities. For legal entities, obligations include quarterly VAT declaration (if threshold is exceeded) or monthly, profit tax (or additional micro-enterprise income tax, if qualifying – turnover threshold of 500,000 euro and at least 1 employee). Accounting must separately manage raw material inventories (wood, veneer, hardware) and finished goods. The RO e-Factura system applies for invoices issued in B2B relationships – mandatory from 2024. There is a risk of ANAF audit in the area of production costs (materials, labor, machinery depreciation) and inventory records. For example, verification of deductibility of expenses on imported hardware parts. Also, ANAF checks the correct application of the VAT rate (19% standard, with possible reverse charge for round wood – but not applicable to finished products). Expenses for the purchase of processing machinery are recovered through linear depreciation (normal useful life according to Government Decision 2139/2004, for woodworking machines: 6-10 years). Monthly declaration obligations (forms D112, D300, D394) and annual (D101, D100). For individuals obtaining income from this activity as an authorized individual (PFA), the income-based taxation system applies (if opting for single-entry bookkeeping). It is not recommended to hide income – ANAF uses risk indicators based on electricity consumption or purchases of raw materials. To avoid penalties, correct recording of all inputs and outputs is required, including recoverable waste (sawdust, wood remnants) that generate income.