2015
Manufacture of fertilizers and nitrogen compounds
This code covers the manufacture of chemical fertilizers and nitrogen compounds, including simple or complex fertilizers, urea, ammonium nitrate, and mixtures. Processes include chemical synthesis, neutralization, and granulation. Products are intended for agriculture, horticulture, or industrial use.
Entrepreneur Profile
Producători industriali de îngrășăminte chimice, fabrici de produse azotoase, societăți care dețin instalații de sinteză chimică pentru agricultură sau industrie. Potrivit pentru SRL-uri cu capital semnificativ și autorizații ISCIR, mediu.
Who should avoid:
Avoid the exclusive use of code 2015 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 CAEN 2015
To establish a company with CAEN code 2015 (Manufacture of fertilizers and nitrogen compounds), specific documents proving compliance with legal operating conditions must be submitted to the Trade Register (ONRC). In addition to standard documents (registration certificate, articles of incorporation, affidavit under Law 359/2004), environmental and fire safety approvals are required. The code is restricted for certain legal forms; joint-stock companies (SA) or SRLs are eligible. Operating permits are obtained based on a registered workplace declared to the ONRC, with express mention of the main CAEN code. Prior registration in the RO e-Factura system and declaration of the fiscal vector to the Tax Authority (ANAF) for local and special taxes are recommended.
Regulatory framework, specific approvals and control institutions
Activities under CAEN 2015 fall under Government Emergency Ordinance (OUG) 195/2005 on environmental protection, requiring an Integrated Environmental Authorization (AIM) from the National Environmental Protection Agency. Regular inspections are carried out by the Environmental Guard, Labor Inspectorate, and the General Inspectorate for Emergency Situations (ISU) (fire safety due to explosive risk of nitrogen). Fertilizer manufacturing involves handling dangerous substances, thus the SEVESO III provisions (Directive 2012/18/EU transposed by Government Decision (HG) 355/2008) apply. Additional approvals from the Public Health Directorate and the National Sanitary Veterinary and Food Safety Authority are necessary if fertilizers for agricultural use are produced. Moreover, compliance with technical standards on storage and transport (ADR) is required.
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, CAEN 2015 operators must apply standard VAT rates (19%) on deliveries, with the possibility of VAT adjustment for machinery purchases. Corporate income tax is calculated quarterly, and taxpayers may be subject to withholding tax on payments to non-residents (royalty fees, technical assistance services). The Tax Authority (ANAF) may initiate extensive tax inspections given high profit margins and the risk of underreporting actual production. Accounting must comply with regulations aligned with IFRS (applicable to large entities) or the Order of the Minister of Public Finance (OMFP) 1802/2014 (for SRLs). Inventories of finished products and raw materials (ammonia, nitric acid) are valued at production cost or standard cost, with separate recording of neutralization operations. Expenses for hazardous waste and the setup of collection points are deductible if certified by authorities. Additionally, excise duties for NOx emissions (if exceeding legal thresholds) and contributions to the Environmental Fund (3% of revenues in the case of waste recovery) apply. We recommend maintaining technological records to justify costs and annual environmental declarations submitted to "Apele Române" (Romanian Waters).
Included Activities
- ✅ Manufacture of simple or complex nitrogenous, phosphate or potassic fertilizers
- ✅ Manufacture of urea
- ✅ Manufacture of ammonium nitrate
- ✅ Manufacture of liquid fertilizers
- ✅ Manufacture of fertilizer mixtures
- ✅ Manufacture of nitrogen compounds (nitric acid, ammonia, etc.)
Excluded Activities
- ❌ Manufacture of organic fertilizers (including compost) – code 2014
- ❌ Manufacture of peat fertilizers – code 0899
- ❌ Manufacture of biological fertilizers (microorganisms) – code 2014
- ❌ Marketing of fertilizers without production – code 4621 or 4675
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What environmental authorizations are required for this CAEN code?
It is mandatory to obtain the Integrated Environmental Authorization (AIM) according to Law 278/2013, ISCIR approval for pressure installations, fire safety authorization, and a SEVESO notification if thresholds for dangerous substances are exceeded.
Can I produce organic fertilizers with this code?
No, organic fertilizers (including compost) fall under code 2014. This code 2015 is strictly for chemical fertilizers and inorganic nitrogen compounds.