2042

Authorisation procedure and Trade Register aspects for NACE 2042

For the registration of the manufacture of perfumes and cosmetics (NACE 2042) at the Trade Register (ONRC), the authorisation procedure established by Law 359/2004 is mandatory. The company contract must mention the main activity object NACE code 2042, and the associate submits a declaration on their own responsibility certifying compliance with the legal operating conditions. The annex to the declaration must include documents regarding the production spaces, technical equipment and compliance with hygiene standards. The company may be an LLC (SRL) or a joint-stock company (SA), with a minimum share capital of RON 200 for an LLC. It is recommended to also register relevant secondary NACE codes, such as 2059 (manufacture of other chemical products) or 4775 (retail sale of cosmetic products). After registration, the tax registration declaration is submitted to the Tax Authority (ANAF) within 30 days, and the tax vector is obtained.

Regulatory framework, specific approvals and control institutions

The manufacture of perfumes and cosmetics is regulated by Regulation (EC) No 1223/2009 on cosmetic products, transposed into Romanian legislation by Government Decision 106/2014. Finished products must be safe for human health, and the manufacturer is obliged to hold a Product Information File (PIF). Control institutions include the Ministry of Health, through the county public health directorates, and the National Authority for Consumer Protection (ANPC), which verify labelling, composition and compliance with EN standards. No prior approval from the Public Health Directorate is required to start the activity, but the production space must comply with hygiene standards (Ministry of Health Order 976/1998). Manufacturers must register with the Scientific Committee for Cosmetic Products within the Ministry of Health and submit notifications through the European CPNP portal for each new product. Labelling must include: product name, list of ingredients (INCI), expiry date, batch number, country of origin and manufacturer details. Animal testing is prohibited under Regulation 1223/2009.

Fiscal management, ANAF audit risk and specific accounting

From a tax perspective, NACE activity 2042 is subject to corporate income tax (16%) or micro-enterprise income tax (1% or 3%, if revenues are below EUR 500,000 and the conditions of Article 47 of the Fiscal Code are not exceeded). The tax base includes revenue from the sale of finished products. The standard VAT rate of 19% applies. Costs for raw materials (ethyl alcohol, essential oils, emulsifiers) are deductible, but alcohol used in perfume manufacturing is subject to excise duties under the Fiscal Code (Title VIII), requiring an excise warehouse authorisation from ANAF. The ANAF audit risk is high due to transactions with ethyl alcohol and possible tax evasion. Accounting must strictly track inventories of raw materials and finished products, with monthly inventory counts. The use of RO e-Factura and e-Transport systems is recommended for documenting intra-Community purchases of raw materials. In the case of direct sales to consumers, fiscal receipts must be issued through cash registers connected to ANAF. The manufacturer must file a monthly D300 declaration (VAT return) and an annual declaration 101 (corporate income tax return). For micro-enterprises, the single declaration (D212) is filed by 25 May inclusive. It is mandatory to obtain the registration certificate in the field of occupational health and safety (ITM) and the fire safety authorisation.