2320

Authorization procedure and Trade Register aspects for CAEN 2320

The establishment of a company having as main activity Manufacture of refractory products (CAEN 2320) requires compliance with the standard procedures applicable to all economic operators, with particularities generated by the specifics of industrial production. When registering with the Trade Register (ONRC), the affidavit according to Law 359/2004 shall be completed, and the administrators must have full legal capacity.

CAEN code 2320 does not require special operating permits at the time of incorporation. However, before starting production, it is mandatory to obtain the fire safety permit from the ISU, as well as the environmental opinion issued by the Environmental Protection Agency (APM) based on Law 48/2015 on the prevention of major accident risks involving dangerous substances. The manufacture of refractory products usually involves high-temperature furnaces, which requires compliance with specific technical norms (Government Decision 1309/2004 on the design, construction, repair and operation of pressure equipment, etc.).

When filling in the registration application, it is recommended to list secondary activities that cover the stages of the process: extraction of raw materials (CAEN 0811, 0812), internal transport (CAEN 4941), wholesale of waste (CAEN 4677). Subsequent changes to the activities are made by application to the Trade Register (ONRC), without additional approvals.

Regulatory framework, specific permits and control institutions

For CAEN 2320, the control authorities include:

• Tax Authority (ANAF) – for compliance with tax obligations (corporate income tax, VAT, local taxes).
• National Environmental Guard – checks compliance with the environmental permit and waste management according to Law 211/2011.
• Territorial Labor Inspectorate (ITM) – checks occupational safety and health, given the thermal and chemical risk.
• National Authority for Consumer Protection – for product labeling according to applicable technical standards.

The technological process involves pressing, drying and firing at temperatures over 1000°C. Standards such as SR EN ISO 1927 (monolithic products) or SR EN 12475 (dense shaped products) apply. Emissions of fine dust, gases and volatile organic compounds (VOCs) require filters and purification systems. The integrated environmental permit (AIM) is mandatory if the installation exceeds the thresholds of Law 278/2013.

Tax management, risk of ANAF audit and specific accounting

From a fiscal perspective, the manufacture of refractory products is subject to the standard VAT rate (19%) if the supplies are not exempt. If raw materials are imported, customs duties apply according to the Customs Code. Inventories of raw materials (clay, alumina, magnesite) are valued at purchase cost; work in progress (semi-finished products) is valued at production cost, including direct and variable indirect costs (energy, labor).

The risk of an ANAF audit is high due to possible differences between accounting and actual inventories, caused by unjustified technological losses. It is necessary to separately record specific consumption (electricity, natural gas) in the accounting, compared to the production achieved. Maintenance costs of furnaces are deductible expenses if justified by estimates and reception notes.

If the company also carries out export activities, it is recommended to set up a transfer pricing file for transactions with related parties. At the end of the financial year, annual financial statements are prepared, and corporate income tax is calculated by adding non-deductible expenses (fines, sponsorships exceeding the limit). Tax control may target the comparison of technological yields with industry standards; a yield below 85% may raise justified questions.