2226

Authorization procedure and Trade Register aspects for CAEN 2226

Setting up a company with the main activity 2226 requires going through standard registration steps at the Trade Register (ONRC), noting that no prior operating permits are required for classic production. When submitting the application, the associates complete a sworn statement according to Law 359/2004 on meeting operating conditions, under penalty of nullity of registration. Administrators must correctly specify CAEN code 2226 as the main activity, and related secondary activities (e.g., 2223, 2229) are defined through the fiscal vector at the Tax Authority (ANAF). For the registered office, documents proving the use of the space (loan or lease agreement) are required, and for actual production, an environmental permit is verified, which must be obtained within 90 days of establishment. Failure to notify ANAF of the start of activity will result in the suspension of the VAT code ex officio.

Regulatory framework, specific permits, and control institutions

The manufacture of plastic products (code 2226) is subject to the provisions of Government Emergency Ordinance no. 195/2005 on environmental protection and Law no. 249/2015 on packaging and packaging waste management. Operators must obtain an environmental permit from the Environmental Protection Agency (APM), as injection, blow molding, or thermoforming processes generate emissions of volatile organic compounds. For activities involving pressure equipment, an ISCIR inspection is required. Quality control is carried out through SR EN ISO 9001 standards, mandatory for contracts with large distributors. Furthermore, EU Regulation on recycled plastics (Regulation 282/2008) applies. Non-compliance with labeling and traceability conditions for raw materials leads to fines from 5,000 to 50,000 RON according to Government Decision no. 106/2016. Routine inspections are carried out by the Environmental Guard, DSVSA (for products that come into contact with food), and the Labor Inspectorate (ITM) for occupational safety.

Tax management, ANAF audit risk, and specific accounting

From a fiscal perspective, taxpayers with revenues from plastic production exceeding 500,000 RON/year are required to use the RO e-Factura system and SAF-T reporting. The VAT tax base is adjusted monthly, and for raw materials (polymers, additives), the standard rate of 19% applies. Production costs are recorded separately: raw materials in account 301, direct labor and manufacturing overhead in accounts 921/922. Depreciation of machinery is carried out over 8 years (fixed assets specific to the industry). Special attention is given to the maintenance costs of molds and lasts, which are limitedly deductible according to the Fiscal Code at 50%. For corporate income tax, the exemption for reinvested profit in new machinery (Law 227/2015) may apply. The single declaration is mandatory annually. ANAF frequently checks the correlation between electricity consumption and invoiced quantities of goods; significant discrepancies raise a presumption of underreporting. The audit risk increases if the share of intra-Community purchases of plastic granules is disproportionate to reported stocks. For micro-enterprises, it is recommended to calculate quarterly advance payments of income tax to avoid penalties of 1% per month.