2013
Manufacture of other inorganic basic chemicals
This code covers the manufacture of basic inorganic chemicals such as acids, bases, salts, chlorine, hydrogen, ammonia, and other similar products. Activities include large-scale industrial chemical processes mainly intended for other industries (fertilisers, detergents, metallurgy, pharmaceuticals). It does not include the production of liquefied gases or organic chemicals.
Entrepreneur Profile
Acest cod este destinat producătorilor industriali de substanțe chimice anorganice, cum ar fi fabrici de acid sulfuric, clor, amoniac, sau săruri. Este potrivit pentru SRL-uri sau companii mari care dețin instalații chimice și deservesc clienți din industria grea, agricultură, metalurgie sau construcții.
Who should avoid:
Avoid the exclusive use of code 2013 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.
Authorisation procedure and Trade Register aspects for CAEN code 2013
To establish a company with main activity 2013 (Manufacture of other inorganic basic chemicals), the standard procedure at the Trade Register (ONRC) is followed, with specific mentions regarding additional documentation. When submitting the registration application, a sworn declaration according to Law 359/2004 is completed, whereby the administrator confirms the fulfilment of operating conditions. For activities involving dangerous substances, environmental approvals must be obtained before registration.
The list of mandatory documents includes: the registration certificate, the constitutive act, proof of registered office (loan agreement, sale-purchase agreement or lease), and proof of name availability. For activity 2013, the Trade Register does not require prior approvals, but it is recommended to obtain the environmental agreement from the Environmental Protection Agency. After registration, a fire safety authorisation and, if toxic gases are handled, an ISCIR authorisation are required.
Regulatory framework, specific approvals and control institutions
Activity 2013 is subject to regulations on the prevention of major accidents (SEVESO III - Directive 2012/18/EU transposed by Law no. 59/2014). Operators holding quantities above the threshold must notify the authorities and draw up prevention policies. The main control institutions are: the Environmental Guard (thematic inspections on emissions and waste), the Inspectorate for Emergency Situations (fire safety approvals), the Labour Inspectorate (ITM) (occupational safety and health), and ISCIR (for pressure vessels).
From the perspective of the Fiscal Code, the production of inorganic chemicals benefits from excise duty exemptions if used as raw materials, but an excise duty declaration must be filed with the Tax Authority (ANAF). For toxic substances, the provisions of Government Emergency Ordinance no. 195/2005 on environmental protection apply, with emission reporting obligations (PRTR Inventory).
Tax management, ANAF audit risk and specific accounting
From an accounting point of view, inorganic chemical production involves inventory valuation at production cost, including indirect production costs (energy, reagents). Companies must apply the RO e-Factura system for all issued invoices, and VAT returns are submitted monthly or quarterly, depending on the threshold.
The risk of an ANAF audit is high due to the complexity of operations, the use of hazardous substances and frequent intra-Community transactions. The main control points concern: the correctness of applying the reduced VAT rate for fertilisers (if applicable), documenting waste transfers, and verifying inventory quantities.
Tax obligations include: corporate income tax 16% (or micro-enterprise if conditions are met), social contributions for employees, and dividend tax. For activities with environmental impact, an environmental authorisation fee is paid, variable depending on the tonnage of products manufactured.
Tax recommendations: consulting a tax advisor to optimise the cost structure (accelerated depreciation for machinery), correctly filing the single declaration for dividend income, and permanently updating the fiscal vector at the Trade Register for changes in secondary activities.
Regardless of the form, the manufacture of basic inorganic chemicals is a strictly regulated activity with significant operational and compliance risks. The correctness of declaring the activity objects to the Trade Register (including secondary ones, such as trade in dangerous substances or road transport) is crucial to avoid penalties.
Included Activities
- ✅ Manufacture of chemical elements (chlorine, hydrogen, carbon dioxide, etc.)
- ✅ Manufacture of inorganic acids (sulphuric acid, nitric acid, phosphoric acid)
- ✅ Manufacture of bases (sodium hydroxide, potassium hydroxide)
- ✅ Manufacture of inorganic salts (sodium chloride, sodium sulphate, calcium carbonate)
- ✅ Manufacture of ammonia and ammonium compounds
- ✅ Manufacture of inorganic pigments (titanium dioxide, iron oxides)
- ✅ Manufacture of industrial gases (oxygen, nitrogen, argon, acetylene) – only through chemical processes, not air separation
- ✅ Manufacture of distilled water
- ✅ Manufacture of other inorganic basic chemicals n.e.c.
Excluded Activities
- ❌ Manufacture of liquefied petroleum gases (LPG) – code 1920
- ❌ Manufacture of fertilisers and nitrogen compounds – code 2015
- ❌ Manufacture of primary plastics – code 2016
- ❌ Manufacture of synthetic rubber – code 2017
- ❌ Manufacture of inorganic chemicals for agriculture (pesticides) – code 2020
- ❌ Manufacture of basic pharmaceutical products – code 2110
- ❌ Manufacture of explosives – code 2051
- ❌ Extraction and purification of natural gas – code 0620
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What environmental authorisations are required for the manufacture of basic inorganic chemicals?
It is necessary to obtain the Integrated Environmental Authorisation (IEA) according to Directive 2010/75/EU, as well as a fire safety authorisation and ISU approvals. Furthermore, SEVESO rules must be complied with if hazardous substances are handled in large quantities.
Can I produce chemical fertilisers with this CAEN code?
No. The production of fertilisers and nitrogen compounds is classified under code 2015. Code 2013 only covers basic inorganic substances, not fertiliser mixtures.