2311

Authorization procedure and Trade Registry aspects for CAEN 2311

For establishing a company with the main activity CAEN 2311 - Manufacture of flat glass, the standard registration procedure at the Trade Register (ONRC) is followed, with the mention that the documentation must include specific environmental and fire safety permits. At the time of application, a sworn declaration under Law 359/2004 is completed, by which the associate/one of the associates confirms compliance with the legal operating conditions. Activities under class 2311 involve high-temperature thermal processes (melting silica sand, limestone, soda), which entails classification in the high-risk category under Government Decision 1425/2006 on occupational safety. At ONRC, CAEN code 2311 is declared as the main activity, and at the Tax Authority (ANAF), the tax vector is completed specifying that the standard VAT regime applies. Registration as a corporate income tax payer is mandatory, as the manufacture of flat glass is a continuous, capital-intensive industrial activity.

Regulatory framework, specific permits, and control institutions

Economic operators in the field of flat glass manufacturing fall under the European Directives on industrial emissions (Directive 2010/75/EU), transposed by Law 278/2013. The main control institutions are the Environmental Guard (for emissions of gases, dust, and wastewater), the Fire Inspectorate (ISU) (fire safety permit due to high temperatures and storage of combustible materials), and the Labour Inspectorate (ITM) (for compliance with occupational health and safety rules, especially for exposure to crystalline silica). Also, a permit from the Environmental Protection Agency is required for the environmental authorization, which involves assessing the impact on environmental factors (noise, air emissions, resulting waste, such as glass shards - waste code 10 11 03 from the Waste List approved by Government Decision 856/2002). Units must register in the RO e-Factura system for issuing invoices to third parties, but mandatory e-Factura for B2B does not apply unless they exceed the threshold of 500,000 lei/year. In addition to the environmental authorization, a sanitary permit from the Public Health Directorate (DSP) is required (for working conditions and management of hazardous chemicals - silica sand, lead oxide for special glass). Any change to the main activity requires updating at ONRC and re-authorization from control authorities.

Tax management, ANAF audit risk, and specific accounting

The manufacture of flat glass involves significant investments in machinery (melting furnaces, laminating lines), which attracts the deductibility of depreciation of tangible assets under Article 28 of the Fiscal Code (depreciation rate: 3-20% per year, depending on normal service life). Costs of raw materials (silica sand, limestone, calcined soda) are recorded in inventory accounts (301) and expensed upon consumption (601). Also, electricity is a major cost (up to 30% of turnover), and cogeneration installations may benefit from support schemes or excise exemptions. ANAF audit risks are high due to the complexity of fixed asset costs and the calculation of inventory price differences (valuation at standard cost or actual cost). ANAF inspections verify: documentation on asset registration (fixed asset sheets), calculation of fiscal depreciation, maintenance costs (repairs vs. improvements), and compliance with transfer pricing rules if raw materials are imported from related parties. For VAT, the standard rate of 19% applies; imports of sand or other additives are exempt from VAT at import under certain conditions (customs code). Companies must prepare the monthly D300 return and the semi-annual D311 VAT return (if they apply the cash accounting VAT scheme). Specific accounting includes tracking recyclable waste (glass shards) that can be valorized or reintroduced into the process. Any error in waste classification or lack of traceability documents attracts sanctions from the Environmental Guard. In conclusion, CAEN 2311 requires rigorous management of permits, costs, and supporting documents to avoid hold-ups during ANAF control and maintain compliance with environmental and labour legislation.