2014
Manufacture of other organic basic chemicals
This code covers the manufacture of basic organic chemicals, such as hydrocarbons, acids, alcohols, aldehydes, amines and other organic compounds used as raw materials in various industries. Activities include production through chemical processes such as distillation, polymerisation or fermentation, but not the manufacture of finished products such as medicines or pesticides. It is relevant for companies producing chemical intermediates for the pharmaceutical, agricultural or plastics industry.
Entrepreneur Profile
Acest cod este destinat producătorilor industriali de substanțe chimice organice de bază, fie că sunt SRL-uri sau companii mai mari, care operează instalații de sinteză chimică. Este util pentru firmele care furnizează intermediari chimici altor industrii (farmaceutică, agricolă, materiale plastice) și care dețin autorizații de mediu și de securitate chimică.
Who should avoid:
Avoid the exclusive use of code 2014 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.
Procedure for authorisation and Trade Register aspects for CAEN 2014
Setting up a company carrying out the activity CAEN 2014 - Manufacture of other organic basic chemicals involves completing the standard registration steps with the Trade Register (ONRC), but with specific features related to the object of activity. When submitting the application, a declaration on own responsibility under Law 359/2004 is completed, attesting to the fulfilment of legal conditions. For this code, no prior authorisations from the Trade Register are required, but obtaining environmental and fire safety approvals is mandatory and must be later filed with the company's file. The name availability check and reservation are done online, followed by the submission of the constitutive documents. It is recommended to explicitly include the main object of activity 'Manufacture of other organic basic chemicals' in the constitutive deed, with the mention that the activity will start after obtaining the specific approvals.
Regulatory framework, specific approvals and control institutions
The CAEN 2014 activity falls under Law 59/2016 on the control of dangerous chemical products, as well as Government Decision 804/2020 on the management of chemical substances. The main control institutions are the Tax Authority (ANAF) (for taxes and duties), the Environmental Guard (for environmental compliance), the Fire Inspectorate (ISU) (for fire safety) and the Labour Inspectorate (ITM) (for occupational health and safety). Depending on the substances handled, approvals may be required from the National Agency for Chemical Substances and integrated (IPPC) or simplified environmental permits. For the production of drug precursors or explosive substances, additional control by the Ministry of Internal Affairs (MAI) and the National Authority for Consumer Protection (ANPC) applies. It is mandatory to register in the RO e-Factura system for all invoices issued, and declaring income from independent activities in the Single Declaration is applicable if the activity is carried out in one's own name.
Tax management, ANAF audit risk and specific accounting
At the fiscal level, companies with CAEN 2014 are subject to corporate income tax of 16% or, if conditions are met, micro-enterprise income tax (1% or 3% of turnover, depending on the number of employees). VAT is applicable at the standard rate of 19%, with the possibility of refund for exports. Given the industrial specificity, the risk of ANAF audit is increased, especially regarding the correctness of inventory declarations, production costs and equipment depreciation. Accounting must comply with Ministerial Order 1802/2014, and for dangerous substances, strict records of raw materials, finished products and waste are required. The tax treatment of environmental subsidies and research and development expenses may generate tax adjustments. It is recommended to prepare a transfer pricing file if transactions with related parties are carried out. At the same time, the application of the RO e-Factura and RO e-Transport systems is mandatory for monitoring transactions with chemical products. Non-compliance with environmental obligations may attract fines of up to 100,000 lei and suspension of activity.
Included Activities
- ✅ Manufacture of acyclic hydrocarbons, saturated or unsaturated
- ✅ Manufacture of cyclic hydrocarbons, saturated or unsaturated
- ✅ Manufacture of carboxylic acids, their halogenated, sulphonated or nitrated compounds
- ✅ Manufacture of alcohols, phenols, phenol-alcohols and their halogenated, sulphonated or nitrated derivatives
- ✅ Manufacture of aldehydes, ketones, quinones and their halogenated, sulphonated or nitrated compounds
- ✅ Manufacture of amines, amino-compounds and their derivatives
- ✅ Manufacture of organic compounds with nitrogen functions (nitriles, isocyanates, diazocompounds)
- ✅ Manufacture of organo-metallic compounds
- ✅ Manufacture of heterocyclic compounds
- ✅ Manufacture of esters, ethers, organic peroxides
- ✅ Manufacture of other organic basic compounds (e.g. monomers for plastics, intermediates for dyes)
Excluded Activities
- ❌ Manufacture of basic pharmaceutical products (code 2110)
- ❌ Manufacture of pesticides and other agrochemical products (code 2020)
- ❌ Manufacture of paints, varnishes, printing inks (code 2030)
- ❌ Manufacture of soaps, detergents, cleaning preparations (code 2041)
- ❌ Manufacture of perfumes and cosmetics (code 2042)
- ❌ Manufacture of plastics in primary forms (code 2016)
- ❌ Manufacture of synthetic rubber in primary forms (code 2017)
- ❌ Manufacture of synthetic and artificial fibres (code 2060)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What environmental permits are required for the manufacture of organic basic chemicals?
An integrated environmental permit (IEP) under Directive 2010/75/EU, a water management permit and a fire safety approval are required. Additionally, REACH and CLP requirements for registration of chemical substances must be complied with.
Can I produce organic basic chemicals as a micro-enterprise?
Yes, but you must comply with the same environmental and safety regulations as large companies. Micro-enterprises may benefit from simplified procedures for permits, but chemical production involves significant compliance costs.