2030

Procedure for authorisation and Trade Register aspects for CAEN 2030

Registration with the Trade Register (ONRC) for class CAEN 2030 involves submitting a standard file according to Law 26/1990 republished, with specific additions. When setting up the company, the main object of activity must be entered in the Articles of Association as: 'Manufacture of paints, varnishes, printing ink and mastics' (CAEN code 2030). For limited liability companies (SRL), Law 31/1990 applies, and for individual enterprises (PFA/II), Law 300/2004 applies.

Special requirement: a declaration on one's own responsibility according to Law 359/2004 is required, by which the manager certifies that the production space complies with fire safety and environmental standards. For the registered office, the neighbours' consent (if the location is in an apartment building) or an extract from the Land Register with an industrial destination is required.

The registration period at the ONRC is usually 2-5 business days, but may be extended if the required authorisation documents are incomplete. It is mandatory to complete the specific statements declaration (type D) for entering the CAEN code. It is recommended to consult the ONRC guide on 'Productive activities with chemical risk'.

Regulatory framework, specific permits and control institutions

Mandatory prior permits

The manufacture of paints and varnishes is an activity with a major impact on the environment. The following are required:
• Environmental permit (or environmental agreement) issued by the Environmental Protection Agency (APM), according to GEO 195/2005 and Law 104/2011.
• Fire safety permit (ISU) – if the production space exceeds 200 sqm or holds flammable raw materials.
• Sanitary permit (Public Health Directorate) for compliance with occupational hygiene standards.
• Water management permit (if technological wastewater is discharged).

Periodic control institutions

ANAF (through the Anti-Fraud Directorate) checks specific taxation (excise duties, pollution tax). The Environmental Guard controls the management of resulting waste (expired paints, contaminated packaging). ITM controls working conditions (chemists exposed to solvents).

Tax management, ANAF audit risk and specific accounting

Applicable tax treatment

• Excise duties: Paints and varnishes based on volatile organic solvents (VOC) are subject to harmonised excise duties according to Title VIII of the Fiscal Code. The excise return (Form 100 or 390 - ANAF) is submitted.
• Corporate income tax: Standard rate of 16%, with the possibility of applying the micro-enterprise income tax system if turnover < EUR 500,000 (but attention to the condition of minimum subscribed capital of RON 40,000).
• RO e-Factura: In B2B relations with the state (suppliers, public procurement), electronic invoicing is mandatory from 1 July 2022. For intra-Community transactions, the e-SAF-T system (D406) applies.
• Declaration 390: Mandatory for operations with goods subject to excise duties.
• VAT: Standard or on collection (if turnover < RON 4,500,000). It is recommended to verify the classification as 'producer' versus 'trader' for the deduction of excise duties.

Specific ANAF audit risks for CAEN 2030

ANAF monitors with priority: (i) underestimation of quantities of volatile raw materials (solvents); (ii) correlation of excise declarations with actual stocks; (iii) suspicious transactions with generic brands (risk of tax evasion). It is essential to maintain a strict register of waste and traceability documents (waste movement notes, transfer forms).

Specific accounting

The following is required: classification of stocks by type (paint, varnish, thinner), valuation of stocks at production cost (including indirect costs). The excise register must be updated monthly. A separate analytical account for each type of product (paints with high solvent content vs. acrylic water-based paints) is recommended. If the company carries out exports, the intra-Community VAT regime applies with the submission of recapitulative statements (390/394).

In case of a tax inspection, ANAF will request full production costs, solvent receipt documents, and the emission balance sheet (if any). It is recommended to archive product labels and quality certificates for 10 years. To reduce risk, an internal voluntary audit and obtaining an ISO 14001 certificate (environmental management) can be opted for.