2315

Authorization procedure and Trade Register aspects for NACE 2315

Opening a company operating under NACE code 2315 (Manufacture of technical glassware) requires completing the registration step at the Trade Register (ONRC) with the main activity declared according to NACE Rev.2. The registration application is submitted through the portal.onrc.ro system, and the articles of association must specify exactly the NACE code 2315 and relevant subcategories (e.g., production of borosilicate glass, optical glass, laboratory containers, fiberglass with technical applications). According to Law 359/2004, upon registration a sworn declaration is submitted by which the administrator confirms that the activity does not require prior operating permits, but for this code specific approvals from control institutions are required. Also, you must correctly specify the secondary activity object (e.g., manufacture of laboratory glassware from borosilicate glass). For repetitive operations of changing associations or registered office, standard ONRC procedures apply with a resolution period of 1-3 days (fee 100-300 RON).

Regulatory framework, specific approvals and control institutions

Technical glassware manufacturing units are subject to the provisions of Government Emergency Ordinance 195/2005 on environmental protection (environmental permit), Law 319/2006 on occupational safety and health (ISUISEM approval) and fire prevention regulations (PSI approval). The glass melting process involves furnaces with temperatures exceeding 1,600°C, which requires ISCIR authorization (State Inspection for Boilers and Pressure Vessels) for pressure equipment. If quartz sand (inhalable crystalline silica) or metal oxides (coloring frits) are used, the REACH Regulation on chemical substance registration and Government Decision 1408/2008 on occupational exposure limits apply. Storage of hazardous waste (glass dust, slag) is done according to approvals from the Regional Environmental Protection Agency (ARPM). The main control institutions are the Environmental Guard, the Labor Inspectorate (ITM), the Emergency Situations Inspectorate (ISU) and the Public Health Directorate (DSP). For export of borosilicate glass within the EU (radionuclide carriers, sealed glass), CE marking certification is required for compliance with UNI EN directives. It is recommended to consult an ONRC lawyer to counter any challenges to the prohibition of activity (Article 8 of Law 26/1990).

Tax management, ANAF audit risk and specific accounting

Corporate income tax (16% or 1% on revenue for micro-enterprises) is calculated after deducting direct costs (raw materials: silica sand, soda ash, frits, fuels - natural gas/petroleum). The tax base is reduced by including depreciation of furnaces (normal useful life 10-15 years) and expenses for protective equipment (dust masks, ventilation). VAT is applied at the standard rate of 19% (production ventilation), and intra-Community supplies of technical glassware (e.g., containers for ISO 4790) are exempt with the right of deduction if the recapitulative declaration (D390) is completed and a valid VAT code is held. According to the RO e-Factura system, invoices issued between taxable persons must be sent mandatorily through the ANAF Virtual Private Space (SPV), under penalty of fines from 500 to 10,000 RON. The risk of ANAF audit is increased by fluctuations in specific consumption (thermal energy per ton of glass produced) and receipt notes for recyclable waste. The single declaration (D212) is completed at the end of the fiscal year to adjust production costs. The administrator must keep separate records in class 3 accounts (accounting for work in progress and finished goods) and account 371 for goods. Note: VAT refund on exports is done with customs documents (VAT surplus). Any exceeding of the 500,000 RON threshold for micro-enterprises requires switching to corporate income tax. Seek specialized legal assistance for drafting energy supply contracts.