2041

Authorization procedure and Trade Register aspects for CAEN 2041

For registration with the Trade Register (ONRC) of a company carrying out the manufacture of soaps, detergents and maintenance products (CAEN 2041), the articles of association must include this activity as main or secondary object. When submitting the file, a declaration on own responsibility according to Law 359/2004 is completed, whereby the administrator confirms the fulfilment of operating conditions (premises, equipment, staff). No prior approvals from ONRC are required, but for obtaining the operating authorization (after registration) ISU, environmental and sanitary approvals are needed, depending on the nature of the products. The company must declare the fiscal vector to the Tax Authority (ANAF) within 30 days of registration, and for the manufacture of detergents (falling under biocides) notification to the Ministry of Health or ANSVSA is required. The main object of activity under CAEN 2041 does not allow free exercise without prior checks.

Regulatory framework, specific approvals and control institutions

Activity CAEN 2041 is regulated by Government Decision 1062/2017 on the register of detergent producers, EC Regulation 648/2004 and Law 249/2015 on waste management. Manufacturing detergents with phosphate content or surfactants not respecting the imposed limits attracts penalties. Producers must obtain a sanitary approval from the Public Health Directorate for cosmetic products (soaps) and notify the detergent formula to the Ministry of Environment. Control is carried out by ANAF (for taxes and excise duties), the Environmental Guard (for waste and packaging) and ANPC (for labelling). For biocides (disinfectants), registration with ANSVSA is mandatory. The person responsible for placing on the market must be established in the EU. Labelling includes ingredients, concentration, instructions for use and batch number. Non-compliance with the packaging-waste regime (under Emergency Ordinance 6/2021) may lead to fines from 10,000 to 50,000 lei.

Tax management, audit risk ANAF and specific accounting

From a fiscal point of view, producers under CAEN 2041 are subject to corporate income tax at 16% (or micro-enterprise 1% if turnover under 500,000 euro and does not exceed 3 employees). Soaps and detergents are subject to VAT at the standard rate of 19%. There is a major risk of ANAF audit on VAT if the reduced rate of 9% is applied (for hygiene products included in the annex to the Fiscal Code, but only for items intended for sanitary protection – strict interpretation). Excise duties do not apply, but volatile substances (e.g., solvents) may attract harmonised excise duties if they exceed legal concentrations. Accounting must separately highlight expenses for raw materials (oils, surfactants), packaging and production costs. It is recommended to use account 331 (finished goods) for work in progress. If the company produces cosmetic soaps, they are subject to a 3% tax for the Health Fund. It is mandatory to submit the single declaration to ANAF for income tax (if PFA) or for dividend income. The RO e-Factura system applies from 2024 for B2B deliveries mandatorily, and invoices must be transmitted within 5 working days. Storage and transport of flammable products (detergents with alcohol) require ISU authorisation and accompanying documents for dangerous goods (ADR). Management accounting must separate production costs by batch, for possible complaints or market withdrawals.