2313
Manufacture of glass articles
This code covers the manufacture of glass articles, including packaging glass, tableware glass, decorative glass, and technical glass. Activities include processing raw glass by cutting, grinding, engraving or sandblasting, as well as the production of mirrors, insulating glass units and safety glass. It is suitable for artisan workshops or factories that transform glass into finished products.
Entrepreneur Profile
Acest cod este destinat producătorilor de articole finite din sticlă, de la mici ateliere artizanale care creează obiecte decorative sau de artă, până la fabrici care produc geamuri termoizolante, oglinzi sau sticlă securizată pentru construcții și industrie. Este potrivit pentru SRL-uri sau PFA-uri care dețin utilaje de prelucrare a sticlei și care livrează produse finite către retaileri, constructori sau direct consumatorilor.
Who should avoid:
Avoid the exclusive use of code 2313 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.
Procedure for authorization and Trade Register aspects for CAEN 2313
Setting up a company whose main activity is the CAEN code 2313 – Manufacture of glass articles requires going through the standard registration stages at the National Trade Register Office (ONRC), with specific peculiarities related to the field. When submitting the registration application, a sworn statement according to Law 359/2004 is completed, by which the administrator confirms the fulfillment of the legal operating conditions. It is mandatory to mention exactly the CAEN code 2313 as the main or secondary object of activity, depending on the specific activity. For limited liability companies (SRL), the minimum share capital is 1 RON, but a value adequate to cover initial investments in machinery and raw materials is recommended. Also, it is necessary to obtain a certificate from the ONRC attesting the registration of the CAEN code and the registered office. The registered office must be a space with a suitable destination for industrial production, and in case of using a residential building, a change of destination through an authorization from the local mayor's office is required.
Regulatory framework, specific approvals, and control institutions
The activity of manufacturing glass articles falls under several normative acts, the most relevant being Law 211/2011 on reducing the effects of certain plastic products on the environment (if glass packaging is manufactured) and GEO 195/2005 on environmental protection. Depending on the production capacity and generated emissions, the company may require an environmental approval from the National Environmental Protection Agency (ANPA) or even an integrated environmental authorization (IEA) according to Law 278/2013. Also, the Territorial Labor Inspectorate (ITM) will verify compliance with occupational safety and health norms specific to handling molten glass and heavy machinery. For the production space, the mayor's office issues the building/demolition authorization, and the Inspectorate for Emergency Situations (ISU) approves the fire prevention and extinguishing plan, considering the high temperatures in the manufacturing process. Registration with the Trade Register of additional work points is also necessary, if there are warehouses or secondary production units.
Fiscal management, ANAF audit risk, and specific accounting
From a fiscal point of view, companies classified under CAEN 2313 are subject to the standard profit tax (16%) or the micro-enterprise income tax, if they meet the threshold and employee number conditions. Registration in the RO e-Factura system is mandatory for B2B relations, and from January 1, 2024 also for B2C relations, according to amendments brought by GEO 124/2023. Also, the RO e-Transport system applies to the transport of goods with fiscal risk, such as raw glass or finished articles, if the total weight exceeds 500 kg or the value exceeds 10,000 RON. The Tax Authority (ANAF) may trigger a fiscal audit based on risk indicators such as: discrepancies between the management of raw material stocks (sand, sodium carbonate, etc.) and declared production, lack of transport documents for glass waste, or unreal fluctuations in transfer prices in transactions with associates. Accounting must strictly track production costs by cost centers, and for VAT deduction, the standard rate of 19% applies. It is recommended to prepare the monthly trial balance and correctly report declarations 100 and 300. For the management of resulting waste (glass shards), contracting an authorized collection operator and preparing annual packaging reports (if applicable) is required, according to GEO 74/2018.
Included Activities
- ✅ Manufacture of glass packaging (bottles, jars)
- ✅ Manufacture of tableware glass (glasses, bowls, decanters)
- ✅ Manufacture of decorative glass (vases, figurines, globes)
- ✅ Manufacture of technical glass (furniture glass, laboratory glass)
- ✅ Processing of glass by cutting, grinding, engraving, sandblasting
- ✅ Manufacture of glass mirrors
- ✅ Manufacture of insulating glass units (thermopane)
- ✅ Manufacture of safety glass (laminated, tempered)
- ✅ Manufacture of glass articles for construction (glass blocks, glass tiles)
Excluded Activities
- ❌ Manufacture of flat glass (code 2311)
- ❌ Manufacture of hollow glass (code 2312)
- ❌ Manufacture of glass fibers (code 2314)
- ❌ Manufacture of glass for optical devices (code 2670)
- ❌ Manufacture of glass packaging for perfumes (code 2312)
- ❌ Wholesale or retail trade of glass articles (codes from class 46 or 47)
- ❌ Repair of glass articles (code 9524)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed for manufacturing glass articles?
Depending on the activity, the following may be required: environmental authorization (if chemicals are used or hazardous waste is generated), ISU authorization for storage of flammable materials (e.g., blowing gases), and compliance with occupational health and safety norms. For the production of safety glass, conformity certifications (e.g., CE marking) may be necessary.
What special taxes apply for this CAEN code?
There are no special taxes only for this code. The profit tax (16%) or income tax (for micro-enterprises, 1% or 3% depending on turnover), VAT (19% if you are a payer), and social contributions apply. If you produce glass packaging, you may be subject to the tax under GEO 196/2005 on packaging management.