2211

Authorisation procedure and Trade Register aspects for NACE 2211

When registering with the Trade Register (ONRC) for a company that will carry out NACE 2211 activity, the fiscal vector is completed with the relevant code, specifying the main or secondary activity. According to Law 359/2004, the affidavit must certify compliance with specific operating conditions. No prior approvals are required before registration, but after authorisation, the unit must obtain an environmental permit and fire safety (ISU) approvals, depending on production capacity. The company must have a real registered office, and the NACE 2211 activity can only be carried out if it is declared to the Trade Register and updated upon any changes.

Regulatory framework, specific approvals and control institutions

Activities related to tyre manufacturing and retreading are regulated by transposed European norms (EU Regulation 2020/740 on tyre labelling) and national legislation on waste management (Government Emergency Ordinance 92/2021). The retreading process involves the management of used tyres, which falls under the extended producer responsibility. Controls are carried out by the National Environmental Guard (Garda Națională de Mediu), the Labour Inspectorate (ITM) and the National Authority for Consumer Protection (ANPC). An integrated environmental permit is required (if capacity exceeds 20 t/day) or an environmental agreement for smaller capacities. The storage of used tyres must comply with strict fire protection rules; contact with authorised economic operators for collection is mandatory. Without the required approvals, operation is considered illegal, and fines can reach up to 100,000 lei.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, NACE 2211 falls under industrial production, with standard VAT rates (19%) and corporate income tax of 16%. The retreading process often involves collecting used tyres from individuals; this triggers obligations regarding scrapping declarations or collection bonuses, which must be treated correctly for tax purposes (deduction or reverse charge for reversible waste). ANAF frequently targets these companies to verify goods flows and inventories; strict records of raw materials (rubbers, chemicals) and finished products are recommended. The RO e-Factura system is mandatory for invoicing to legal entities, and failure to register may result in fines. Additionally, the depreciation of specific machinery is carried out over 10-15 years, and retreading costs must be properly capitalised. The audit risk is significant concerning inventory differences between rubber input and consumption; traceability documents must be kept for 5 years. Separate accounting by cost centre (manufacturing, retreading, trading) is recommended for better gross margin management and to justify transfer prices.