2020
Manufacture of pesticides and other agrochemical products
This code covers the manufacture of pesticides, insecticides, fungicides, herbicides, plant growth regulators, disinfectants and other agrochemical products. It includes the production of active substances and ready-to-use formulations intended for crop protection and sanitization. The activities involve complex chemical and biological processes, complying with strict environmental and health regulations.
Entrepreneur Profile
Acest cod este destinat producătorilor industriali de substanțe chimice pentru agricultură, inclusiv startup-uri și SRL-uri care dezvoltă formulări inovatoare de pesticide biologice sau sintetice. Este potrivit pentru fabrici care dețin capacități de sinteză chimică și linii de producție autorizate ISCIR și ANSVSA.
Who should avoid:
Avoid the exclusive use of code 2020 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 2020
Setting up a company with CAEN code 2020 requires strict compliance with the provisions of Law no. 265/2022 on the Trade Register and Government Emergency Ordinance no. 44/2008. The founders must submit to the Trade Register (ONRC) the registration application, accompanied by the constitutive act, the affidavit pursuant to Law 359/2004 on the fulfilment of operating conditions and the documents attesting the registered office. In addition, an opinion from the Environmental Protection Agency (APM) and the Ministry of Health is required; the authorities may request an activity memorandum, an impact study or an environmental balance sheet. The authorisation period is usually 5-10 working days from the complete submission of the documentation, but may be extended if additional approvals are necessary.
Regulatory framework, specific approvals and control institutions
The manufacture of pesticides and agrochemical products is strictly regulated by Government Decision no. 1403/2009 approving the Rules on the authorisation of plant protection products and by Regulation (EC) no. 1107/2009. Before starting production, the economic operator must obtain an authorisation from the Ministry of Agriculture and Rural Development for each product. In addition, an integrated environmental permit is required according to Directive 2010/75/EU and Law 278/2013, which involves the assessment of emissions, management of hazardous waste and wastewater. The control institutions include the Environmental Guard, the National Authority for Consumer Protection and the Labour Inspectorate. In the case of handling toxic substances, additional requirements on chemical safety and ADR transport apply. Non-compliance with obligations entails contraventional or criminal sanctions, including suspension of activity or withdrawal of the authorisation.
Tax management, ANAF audit risk and specific accounting
From a tax perspective, the company will be registered as a VAT payer with the Tax Authority (ANAF), and CAEN code 2020 falls into the category of high fiscal risk activities, being frequently subject to ANAF inspections regarding intra-Community transactions and raw material purchases. The accounting must comply with Minister of Public Finance Order no. 1802/2014, with separate records by product type, batch and production flows. Registration in the RO e-Factura system is mandatory for all deliveries and invoices issued. Corporate income tax is calculated according to the Fiscal Code, and research and development (R&D) expenses may benefit from exemptions or tax credits if properly documented. For activities with an environmental impact, provisions for decommissioning and rehabilitation are made. Major audit risks relate to undervaluation of inventories, omission of environmental taxes (environmental fund, pollution tax) and incorrect declaration of income. The implementation of a solid internal control system and specialised legal assistance for compliance with changing regulations is recommended.
Included Activities
- ✅ Manufacture of pesticides (insecticides, fungicides, herbicides, rodenticides)
- ✅ Manufacture of plant growth regulators
- ✅ Manufacture of disinfectants for agricultural use
- ✅ Manufacture of other agrochemical products n.e.c.
- ✅ Packaging and labelling of manufactured agrochemical products
Excluded Activities
- ❌ Manufacture of fertilizers and nitrogen compounds (code 2015)
- ❌ Manufacture of basic pharmaceutical products (code 2110)
- ❌ Wholesale trade of agrochemical products (code 4621)
- ❌ Research and development in biotechnology (code 7211)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorisations are required for the manufacture of pesticides in Romania?
A production authorisation from the Ministry of Agriculture and Rural Development, an opinion from ANSVSA for phytosanitary products, an environmental permit from the APM and registration with ISCIR for pressure equipment are required. Products must be authorised according to Regulation (EC) 1107/2009.
What are the specific tax obligations for this CAEN code?
In addition to the standard corporate income tax, excise duties apply to hazardous substances (if falling under the Fiscal Code). Companies must pay environmental taxes for packaging and chemical waste. Consulting a tax advisor for the correct application of exemptions for investments in green technologies is recommended.