1723

Authorization procedure and Trade Register aspects for CAEN 1723

Establishing a company that carries out the activity of manufacturing stationery articles (CAEN 1723) involves going through the standard stages at the Trade Register (ONRC), with specific mentions regarding the object of activity. Upon registration, correct classification under class 1723, part of division 17 (Manufacture of paper and paper products), will be requested. CAEN code 1723 covers the manufacture of paper and paperboard products for office, school stationery and other similar articles, such as: notebooks, notepads, diaries, envelopes, files, office paper articles, labels, and decorative stationery products.

For legal entities, the constitutive documents (deed of incorporation, articles of association) must include this CAEN code as the main or secondary object of activity. In cases where the activity also involves printing operations (for example, notebooks with printed sheets), CAEN code 1811 (Printing of newspapers) or 1812 (Other printing activities) may be added, depending on the specifics. No prior approvals from the Trade Register are required for this code, but it is mandatory to submit the affidavit according to Law 359/2004, by which the administrator confirms compliance with the legal operating conditions.

After registration with the Trade Register, the company must register for tax purposes with the Tax Authority (ANAF) and obtain the tax registration certificate. Within 30 days of registration, the tax registration declaration (Form 010) must be submitted to communicate the registered office, work points and the fiscal vector. If the company will carry out production activities, it is recommended to obtain an urbanism certificate and, subsequently, a building permit for the production space, if it does not comply with the legal regime of the property.

Regulatory framework, specific approvals and control institutions

The manufacture of stationery articles is subject to general regulations on industrial production and product safety. Although CAEN class 1723 is not subject to special environmental authorizations (such as those in the chemical or food industry), it is necessary to comply with environmental legislation on waste management, emissions and the use of chemicals. Economic operators must register with the Environmental Guard and obtain, if applicable, an environmental permit for activities exceeding the thresholds provided by law (paper production involves water and energy consumption).

Finished products (notebooks, envelopes, files) must comply with quality and safety standards, especially for articles intended for children (toys, school stationery). The provisions of Government Ordinance 21/1992 on consumer protection apply, with checks carried out by the National Authority for Consumer Protection (ANPC). Also, if products are imported or exported, the customs regime and formalities for authorizing economic operators (EORI code) apply.

Regarding occupational health and safety, production spaces must comply with fire safety standards (ISU approval) and be registered with the Territorial Labor Inspectorate (ITM). Safety data sheets for raw materials (glues, inks, treated paper) and staff training are required.

Tax management, ANAF audit risk and specific accounting

From a fiscal point of view, companies carrying out CAEN 1723 are liable for corporate income tax (16%) or micro-enterprise income tax (1% or 3%, depending on revenues and number of employees). VAT applies at the standard rate of 19%, with the possibility of applying the reduced rate of 5% for books and school textbooks, if the products fall strictly within the definition of a book (according to the Fiscal Code). Stationery items (notebooks, envelopes) do not benefit from a reduced rate, except for approved school textbooks.

The risk of ANAF audit is medium, as the activity involves transactions with goods, expenses with raw materials and inventories. The company must keep strict records of inventories through analytical accounting and periodic inventory. It is recommended to use the RO e-Factura system for all invoices issued in B2B relationships, mandatory as of 2024. Also, for cash payments, the limit of 10,000 lei/day/person applies.

Specific accounting includes recording consumption of raw materials (account 301), work-in-progress (account 331) and finished products (account 345). The production cost is calculated according to the Ministry of Public Finance Order 1802/2014, including direct and indirect expenses. Depreciation of machinery (cutting, folding, gluing machines) is performed over the normal useful life (8-12 years).

For personnel, the general regime of individual employment contracts applies, with registration in REVISAL. Specific trades (stationery machine operator) may require professional certificates. The company must submit periodic declarations (D100, D300, D406 SAF-T) and comply with legal deadlines. Any change in registration data (registered office, object of activity) must be notified to the Trade Register within 15 days.