2225

Authorization procedure and Trade Register aspects for CAEN 2225

To register the activity of Processing and finishing of plastic articles (CAEN 2225) with the Trade Register, standard documents are submitted to ONRC in accordance with Law 265/2022 and GEO no. 116/2024. The registration application (standard form) will include the affidavit under Law 359/2004, by which the associate/administrator attests compliance with the specific operating conditions (possession of production space, technical equipment). The main object of activity must be drafted exactly: 'Processing and finishing of plastic articles – including injection, extrusion, blow molding, thermoforming, sandblasting, painting and varnishing of plastic parts'. It is recommended to include relevant secondary objects: manufacture of plastic packaging (CAEN 2222), manufacture of household articles (CAEN 2229), etc. For joint-stock companies, additional copies of previous registration documents are required. The processing time at the ORC is 1-3 working days, and after incorporation, a single declaration is submitted to ANAF with the tax vector including corporate income tax/micro-enterprise tax, VAT if the turnover threshold of 300,000 lei is exceeded, and CAS/CASS contributions.

Regulatory framework, specific permits and control institutions

Law no. 211/2011 on waste regime imposes special obligations for plastic processing units. Companies using virgin or recycled plastics must obtain an environmental permit from the Environmental Protection Agency, in accordance with Law no. 278/2013. Finishing processes (painting, sandblasting) that emit volatile organic compounds (VOCs) require an integrated environmental permit under Directive 2010/75/EU and GEO no. 90/2021. It is also mandatory to notify the Environmental Guard for the management of resulting waste (polypropylene, polyethylene, production waste). In the case of finishing with solvents, compliance with ISU regulations on the storage of flammable substances is required, and for thermoforming machines, a periodic technical inspection according to Government Decision 1146/2006 is requested. Finished products intended for food contact must comply with Regulation EC 1935/2004 and have a declaration of conformity issued by the plastic material manufacturer. Inspections are carried out by the Environmental Guard, ISU, ITM (safety regulations for machinery) and DSV (if products come into contact with food).

Tax management, ANAF audit risk and specific accounting

VAT schemes applicable: collection (if invoicing is predominantly to non-payers) or regularisation. VAT deduction on the purchase of plastic raw materials is allowed only if the invoice contains the legal mentions (Article 299 of the Fiscal Code). For processing machinery (injection molding machines, extruders), depreciation is carried out according to GD 1850/2024, over a period of 8-12 years, using the straight-line method. Costs with stamping and finishing are allocated per order, and in the case of subassemblies, the standard cost method is used. ANAF checks frequently focus on: correctness of tariff classification for the import of plastics (3901-3915), calculation of excise duties on plasticisers (if banned phthalates are used), compliance with the VAT threshold for exports. Audit risk increases when repeated losses are recorded or when the object of activity is frequently changed. It is mandatory to maintain a stock sheet for each batch of plastic material, with specifications: composition, tariff code, manufacturer serial number. For the recovery of own waste, a sales invoice with 19% VAT is issued (if the waste is collected by authorised third parties) or the exemption under Article 294 paragraph (1) letter f is applied. Monthly submission of declaration D394 for invoices issued to legal entities is mandatory. I recommend using the RO e-Factura system with an automatic API for processing processing orders.