1724
Manufacture of wallpaper
This code covers the manufacture of wallpaper from paper, textile materials, vinyl or other backings, including washable wallpaper and printed patterns. The process involves preparing the backing, printing or applying decorative layers, cutting and packaging rolls. It is intended for manufacturers supplying both building materials retailers and end customers for interior decoration.
Entrepreneur Profile
Acest cod este potrivit pentru producători industriali mici și mijlocii, ateliere specializate în imprimare textilă sau hârtie, precum și pentru SRL-uri care dezvoltă colecții proprii de tapet pentru piața de design interior. De asemenea, este util pentru antreprenorii care doresc să integreze producția de tapet cu servicii de personalizare.
Who should avoid:
Avoid the exclusive use of code 1724 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 1724
For registration with the Trade Register (ONRC) of the wallpaper manufacturing activity (NACE 1724), the standard documents are submitted: registration application, articles of association, proof of registered office, and the affidavit under Law 359/2004 regarding compliance with operating conditions. There are no specific mandatory prior approvals from institutions such as ISU or DSP for authorizing NACE 1724; however, if the premises involve industrial production, permits from the Environmental Protection Agency (APM) regarding emissions and waste management may be required. Upon establishment, the fiscal vector is completed at the Tax Authority (ANAF), which includes the declared activities; errors may trigger inspections. It is recommended to associate with NACE 1723 (manufacture of stationery articles) if the process includes the production of paper backing.
Regulatory framework, specific approvals and control institutions
Wallpaper manufacturing activities are subject to regulations on product safety (EU Regulation 305/2011 for construction products, if the wallpaper qualifies as a construction material). Finished products must comply with flammability standards and CE marking as applicable. In case of using chemical substances (adhesives, paints), REACH Regulation (EC 1907/2006) applies. Control is carried out by ANAF, ITM, the Environmental Guard and customs authorities (if raw materials are imported). For placing on the market, the declaration of conformity and product technical data sheet are drawn up. Lack of documents may attract substantial fines (up to 10% of turnover under Law 245/2004).
Tax management, ANAF audit risk and specific accounting
For taxpayers manufacturing wallpaper, the risk of ANAF audit is increased due to the use of raw materials with special tax regimes (paper, plastics) and possible under-declarations in the RO e-Factura system (mandatory for B2B operations). Accounting must separately record consumption of materials, production costs and finished goods inventories. The tax base for corporate income tax calculation is adjusted with provisions for inventory depreciation. Registration in the RO e-Factura and RO e-Transport systems is recommended for intra-Community acquisitions of raw materials. For exports, the VAT exemption with payment of customs duties applies (tariff code 4823.12 if paper-based). Small taxpayers may opt for the micro-enterprise income tax system only if they do not exceed the threshold of EUR 500,000 and have at least one employee (Art. 47 Fiscal Code). Non-compliance with inventory and stock valuation rules may generate tax adjustments during ANAF inspection.
Included Activities
- ✅ Manufacture of wallpaper from paper
- ✅ Manufacture of wallpaper from textile materials
- ✅ Manufacture of wallpaper from vinyl
- ✅ Manufacture of washable wallpaper
- ✅ Manufacture of wallpaper with printed or embossed patterns
- ✅ Coating of backings with decorative layers
- ✅ Cutting and packaging of wallpaper rolls
Excluded Activities
- ❌ Manufacture of cork wallpaper (included in 1629)
- ❌ Manufacture of wallpaper from cellular plastic materials (included in 2221)
- ❌ Manufacture of wallpaper from fiberglass (included in 2314)
- ❌ Wholesale or retail trade of wallpaper (trade NACE codes)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for wallpaper manufacturing in Romania?
An environmental permit from the APM (for solvent emissions and waste), an ISU authorization for fire safety, and if chemicals are used, REACH registration may be required. Also, products must comply with SR EN 15102 standards for wallpaper.
What special taxes apply to wallpaper manufacturers?
In addition to corporate income tax and VAT, the packaging tax (G.O. 196/2005) applies, and if solvents are used, the tax on volatile organic compound emissions. There are no specific excise duties for wallpaper.