2016
Manufacture of plastics in primary forms
This code covers the manufacture of plastics in primary forms, i.e., the production of synthetic resins, polymers and other plastic substances in the form of granules, powders, liquids or pastes. Activities include the chemical synthesis of basic polymers such as polyethylene, polypropylene, PVC or polystyrene, as well as the production of biodegradable plastics. It concerns industrial processes that transform petrochemical or bio-based raw materials into unprocessed plastics, intended subsequently for other processing industries.
Entrepreneur Profile
Acest cod este destinat producătorilor industriali care operează instalații chimice de sinteză a polimerilor, inclusiv startup-uri inovatoare în domeniul materialelor plastice biodegradabile. De asemenea, este potrivit pentru companii care produc masterbatch-uri (concentrate de aditivi) sau compounduri personalizate pentru industria prelucrătoare. Nu este potrivit pentru firmele care doar prelucrează materiale plastice (injecție, extrudare) sau pentru comercianți.
Who should avoid:
Avoid the exclusive use of code 2016 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 2016
Registration with the Trade Register (ONRC) for CAEN code 2016 (Manufacture of plastics in primary forms) requires completing the registration statement with the correct main activity, complying with NACE Rev. 2 classification. When submitting the file, proof of registered office, the constitutive acts and, according to Law 359/2004, the affidavit regarding compliance with operating conditions are required. No prior approvals from the ONRC are necessary for this code, but the activity involves environmental and fire safety authorisations, obtained subsequently. Check whether the premises are compatible with the production area (industrial or mixed).
Regulatory framework, specific approvals and control institutions
The manufacture of plastics (CAEN 2016) falls under Emergency Ordinance 195/2005 on environmental protection and Law 211/2011 on waste regime. The Regional Environmental Protection Agencies (ARPM) issue the mandatory environmental permit, as polymerisation or compounding processes can generate emissions of volatile organic compounds (VOCs). Furthermore, notification of the Fire Inspectorate (ISU) for fire safety is required, given the flammability of polymers and additives. Obtaining the sanitary authorisation from the Public Health Directorate (DSP) is imperative, especially if the materials come into contact with food or are used in medical devices. Periodic inspections are carried out by the Environmental Guard, ISU and the Labour Inspectorate (ITM) (according to Law 319/2006).
Tax management, ANAF audit risk and specific accounting
For CAEN 2016, the tax vector is updated through the single declaration (D700) at the Trade Register, with the corresponding code. ANAF may trigger a tax audit based on risk analysis, focusing on the correctness of recording production costs (raw materials, energy, labour), semi-finished product inventories and value adjustments. Separate recording of work in progress and finished products is mandatory for calculating corporate income tax and VAT. The RO e-Factura system applies for B2B deliveries, and for purchases of raw materials (resins, polymers), correct customs declarations are required, especially if they come from outside the EU. Expenses for environmental permits and laboratory tests are recorded as investments or current expenses, depending on their nature. A strict delineation of capital expenditure for polluting equipment (e.g., gas scrubbers) is recommended to benefit from environmental tax facilities. Also, monitoring consumption norms for raw materials and technological losses is essential to avoid VAT adjustments during inventory.
Included Activities
- ✅ Manufacture of plastics in primary forms, including synthetic polymers, thermoplastic and thermosetting resins
- ✅ Production of polyethylene, polypropylene, polystyrene, PVC, PET, polyamides, polyurethanes
- ✅ Manufacture of biodegradable plastics (e.g., PLA, PHA)
- ✅ Production of ion-exchange resins and speciality polymers
- ✅ Manufacture of plastics in the form of granules, powders, flakes, liquids or pastes
- ✅ Mixing and compounding of primary plastics with additives (colorants, stabilizers, plasticisers)
Excluded Activities
- ❌ Manufacture of synthetic fibres (code 2030)
- ❌ Manufacture of finished articles from plastics (code 2220)
- ❌ Regeneration of plastic waste (code 3832)
- ❌ Manufacture of cellular plastics (foams) in primary forms (still included, but the exclusion refers to further processing)
- ❌ Manufacture of reinforced plastics (composites) involving additional mechanical processing
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What environmental authorisations are required for a plastics in primary forms factory?
An integrated environmental permit (IEP) is required under Law 278/2013, as polymer production installations fall under Annex 1 of the IED Directive. Also, a water management authorisation and an ISU approval are mandatory.
What is the tax rate for income obtained from this CAEN code?
Income is taxed according to general rules: corporate income tax 16% (or 1% on revenue for micro-enterprises, if conditions are met). There are no specific tax facilities for this code, but the exemption from corporate income tax for investments in technological equipment may apply.