2312

Authorization procedure and Trade Register aspects for CAEN 2312

For registering at the National Trade Register Office (ONRC) the activity of processing and finishing flat glass (CAEN code 2312), the applicant must submit the standard incorporation documentation, according to the provisions of the Companies Law no. 31/1990. When completing the registration application in the trade register, the main object of activity is clearly stated as class 2312. No prior operating authorizations are required from ONRC, but for the actual performance, obtaining environmental and fire safety permits is mandatory, as the activity involves industrial machinery and glass handling.

The National Environmental Protection Authority requires concluding a waste collection contract for processing waste (glass shards, packaging, lubricants). It is also mandatory to notify the territorial Environmental Protection Agency (APM), according to Government Emergency Ordinance 195/2005 on environmental protection. For the production space, a fire safety permit issued by the Inspectorate for Emergency Situations (ISU) is required, based on Law 307/2006, considering that cutting and shaping processes can generate dust and heat. Glass processing activities are not exempt from control by the National Sanitary Veterinary and Food Safety Authority (ANSVSA), but do not require a specific permit unless glass packaging for the food industry is produced.

Regulatory framework, specific permits and control institutions

The main normative act regulating the glass processing field is Government Emergency Ordinance 200/2000 on the classification of economic activities. There is no special law for CAEN 2312, but general regulations on occupational safety and health (Law 319/2006) and environmental protection apply. The machinery used (cutting, grinding, sandblasting machines) must comply with essential safety requirements according to Directives 2006/42/EC. The Labor Inspectorate and the Environmental Guard are the main control institutions, alongside ANAF for fiscal aspects.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, for CAEN 2312, companies are subject to 16% corporate income tax, and micro-enterprises may opt for 1% or 3% income tax, depending on the number of employees and revenue. VAT applies at the standard rate of 19% for deliveries of processed products. The reverse charge mechanism does not apply, as it is not listed in art. 331 of the Fiscal Code. Regarding revenue, accounting is kept based on accounts in class 70 (revenue from sale of finished products), and expenses include raw material consumption (raw glass), utilities, depreciation of machinery and salaries.

A taxpayer with CAEN 2312 must pay attention to the declaration on own responsibility according to Law 359/2004, confirming fulfillment of operating conditions. Also, at incorporation, the fiscal vector (declaration 010) is completed, stating the CAEN code and VAT regime. Supporting documents for deducting expenses must comply with provisions of art. 21 of the Fiscal Code. A major risk of ANAF audit arises in the recording of raw material and finished product inventories – periodic inventory and accurate warehouse records are recommended, as the tax authority closely analyzes indirect production costs. Additionally, for waste (shards), the company must issue accompanying documents according to Government Decision 1061/2008.

The connection with the RO e-Factura system is mandatory for invoices issued to the state and for intra-UE operations. From July 1, 2024, e-Factura becomes mandatory for all B2B transactions, requiring adaptation of internal invoicing systems. Non-compliance with e-Factura rules can result in fines up to 5,000 lei. In conclusion, correct management of input and output documents, compliance with environmental and safety regulations, and accurate fiscal reporting reduce the risks of penalties.