2212

Authorization procedure and Trade Register aspects for CAEN 2212

For registration with the Trade Register (ONRC) of the activity of manufacturing other rubber products (CAEN 2212), the company must submit the standard registration application accompanied by the constitutive documents. The main object of activity is mentioned in the constitutive act, and for CAEN 2212 there is no requirement for prior authorization from ONRC. However, it is mandatory to submit a sworn declaration according to Law 359/2004, by which the administrator certifies that the unit meets the specific operating conditions (environmental, health and safety at work, building permit for production spaces). At registration, the synthetic registration sheet will be completed indicating CAEN 2212 as the main activity, coded by the Trade Register office. Any subsequent modification of the object of activity will require a resolution of the General Meeting of Shareholders (AGA), an additional deed, and a modification form submitted to ONRC.

Regulatory framework, specific approvals and control institutions

The CAEN 2212 activity falls under environmental legislation (Government Emergency Ordinance 195/2005, Law 104/2011) and waste management norms (rubber waste, slag, dust). It is mandatory to obtain an environmental permit or environmental agreement from the local Environmental Protection Agency (APM) – the competent authority for control is the National Environmental Guard (GNM). Since the technological process generates emissions (dust, volatile organic compounds – VOCs) and noise, the company must also obtain a fire safety clearance from the Inspectorate for Emergency Situations (ISU).

Depending on the specific products (tires, technical rubber articles), regulations on quality and CE marking according to standards such as SR EN 14765 may apply. Trade in rubber products must be respected, and imports of raw materials (natural rubber, carbon black) are subject to customs and sanitary controls. The Labour Inspectorate (ITM) checks compliance with safety and health rules – vulcanization, pressing, and laminating machinery require ISCIR authorization. For hazardous waste (if applicable), an opinion from APM and a contract with an authorized collection operator are required.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, the company carrying out CAEN 2212 registers with the Tax Authority (ANAF) with a fiscal vector, having the obligation to declare income according to corporate income tax and VAT. The tax base is determined based on production costs: raw materials (rubber, sulphur, accelerators, carbon black), direct labor, indirect expenses (electricity – for vulcanization, steam, water). Accounting manages inventories of untreated rubber, semi-finished goods, and finished products. It is recommended to keep separate records of recycled products (recycled rubber) to benefit from tax facilities (exemptions from pollution tax, if applicable).

The risk of an ANAF audit is high in this field due to the possibility of underreporting income (cash transactions with small companies) and the management of special regime waste. ANAF checks VAT flows on rubber imports and invoicing to customers (VAT threshold upon collection, reverse charge – for example, on the purchase of rubber from individuals). The company must apply the RO e-Factura system for all invoices issued exclusively in B2B relationships. For subcontracting works (tire retreading), reverse charge applies (code 595 CF). The monthly declaration D406 (SAF-T) includes operational data on production costs.

Corporate income tax is calculated quarterly, and for large taxpayers the threshold is 5 million lei. The company is obliged to submit the single declaration (D212) for income tax and social contributions, if income from independent activities is realized. It is contraindicated to postpone VAT registration or fail to apply e-Factura, as this generates a risk of a fine of 5,000-10,000 lei and suspension of activity. To avoid disputes with ANAF, documentation of transfers of finished products to the warehouse, periodic inventory of volatile raw materials, and separate record keeping of production costs are required.