2222
Manufacture of plastic packaging articles
This code covers the manufacture of plastic packaging, from films and bags to rigid containers such as bottles, boxes and canisters. Activities include the production of primary packaging (directly in contact with the product) and secondary packaging (for transport or storage), using processes such as injection, blow molding, thermoforming or extrusion. It is essential for any business that produces plastic packaging for food, beverages, cosmetics, chemicals or industrial products.
Entrepreneur Profile
Acest cod este destinat producătorilor de ambalaje din plastic, fie că sunt SRL-uri mici care produc folii și saci, fie fabrici mari care produc recipiente rigide prin injecție sau suflare. Este potrivit pentru antreprenorii care dețin utilaje de extrudare, termoformare sau injectare a materialelor plastice și care livrează ambalaje către industria alimentară, farmaceutică, chimică sau de bunuri de larg consum.
Who should avoid:
Avoid the exclusive use of code 2222 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.
Authorization procedure and Trade Register aspects for CAEN 2222
The establishment of a company with the main activity code CAEN 2222 is carried out in accordance with Law no. 31/1990 republished, regarding companies. When filing the application with the Trade Register (ONRC), the Articles of Association must explicitly mention among the activities 'Manufacture of plastic packaging articles'. For authorized natural persons or individual/family enterprises, Government Ordinance (OUG) 44/2008 applies, with the mention that the authorization is obtained quickly, but registration with the Trade Register under this code is required.
For LLCs, the minimum share capital is 1 RON, but it is recommended to be substantial to cover initial expenses for machinery and raw materials. Supporting documents include an affidavit under Law 359/2004 that the company meets the operating conditions. No prior endorsements from the ONRC are required, but later environmental and fire safety approvals are necessary.
Regulatory framework, specific approvals and control institutions
The manufacture of plastic packaging is strictly regulated by Law no. 249/2015 on the management of packaging and packaging waste, and by Government Emergency Ordinance (OUG) 195/2005 on environmental protection. The economic operator must obtain an environmental authorization from the Regional Environmental Protection Agency (ARPM) or the National Environmental Guard, depending on production capacity. Also, a fire safety authorization (ISU) based on fire prevention and extinguishing measures is required.
For the activity to be carried out, documents such as: a presentation memorandum, a zoning integration plan and an impact study are required. In the case of using hazardous raw materials (polymers with additives), an endorsement from ISCIR for pressure vessels is also required. Current control is carried out by the Environmental Guard and Consumer Protection, and non-compliance with the rules entails fines of up to 100,000 RON.
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, when registering with the Tax Authority (ANAF) to obtain the fiscal registration certificate, the fiscal vector is completed, the tax base being standard corporate income tax (16%) or micro-enterprise income tax (1% or 3% if revenues exceed 500,000 euros). The company is obliged to declare VAT through the RO e-Factura system (Law 227/2015, art. 319).
The risk of an ANAF audit is high, given the high costs of machinery and potential errors in recording raw material inventories (polyethylene, PP). It is necessary to keep separate accounting records for direct costs: raw materials, labor, indirect production costs. Finished packaging is valued at actual production cost. For recyclable waste, excise duties apply (if polyethylene is produced) and are recorded in the specific account 346 'Recyclable materials'. Recommended: strict monitoring of consumption norms per product unit to avoid VAT adjustments during inventory.
Supporting documents include warehouse records, monthly production statements, cost calculation statements. Monthly declarations (D300, D301) and annual declarations (D100, D101) are submitted exclusively through the ANAF Private Virtual Space. Declaration obligations regarding packaging are transmitted through the Deposit Return System (SGR) platform starting from 2023. Failure to report leads to penalties of 0.02% per day of the taxable base.
Included Activities
- ✅ Manufacture of plastic packaging articles
- ✅ Manufacture of plastic bags, sacks and films
- ✅ Manufacture of plastic boxes, crates, canisters and drums
- ✅ Manufacture of plastic bottles and demijohns
- ✅ Manufacture of blister packaging and shrink films
- ✅ Manufacture of plastic caps, lids and other closures
- ✅ Manufacture of plastic pallets
- ✅ Manufacture of expanded polystyrene (EPS) packaging for protection
- ✅ Manufacture of multilayer or coextruded packaging
- ✅ Manufacture of biodegradable or compostable plastic packaging
Excluded Activities
- ❌ Manufacture of glass packaging (code 2313)
- ❌ Manufacture of metal packaging (code 2592)
- ❌ Manufacture of paper and cardboard packaging (code 1721)
- ❌ Manufacture of wooden packaging (code 1624)
- ❌ Manufacture of travel articles and leather goods from plastic (code 2229)
- ❌ Manufacture of technical plastic articles (code 2229)
- ❌ Manufacture of plastic construction materials (code 2223)
- ❌ Manufacture of household and office plastic articles (code 2229)
- ❌ Manufacture of plastic toys (code 3240)
- ❌ Manufacture of plastic medical devices (code 3250)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for manufacturing plastic packaging intended for food contact?
For food packaging, it is mandatory to obtain a declaration of conformity according to EU Regulation no. 10/2011 on plastic materials in contact with food. Also, the manufacturer must implement an HACCP system and register with the National Sanitary Veterinary and Food Safety Authority (ANSVSA).
Are there specific environmental taxes for plastic packaging manufacturers?
Yes, plastic packaging manufacturers are obliged to pay the OTR (Obligation to Transfer Responsibility) fee according to Government Emergency Ordinance (OUG) 196/2005 on waste management. This is calculated based on the quantity of packaging placed on the market and paid to collection organizations (e.g., Eco-Rom Ambalaje). Also, starting from 2024, a contribution for non-recyclable packaging is also applied.