2331
Manufacture of ceramic flags and tiles
This code covers the manufacture of ceramic flags and tiles, mainly used for flooring, walls, and interior or exterior finishes. Activities include the production of glazed or unglazed tiles, ceramic mosaics, and paving tiles, through processes such as pressing, drying, and firing clay. Suitable for factories producing ceramic construction materials, from stoneware and wall tiles to decorative tiles.
Entrepreneur Profile
Acest cod este destinat producătorilor de materiale ceramice pentru construcții, de la mici ateliere artizanale până la fabrici industriale. Este util pentru SRL-uri sau companii care produc gresie, faianță, dale de pavaj sau plăci decorative din ceramică, fie pentru piața internă, fie pentru export.
Who should avoid:
Avoid the exclusive use of code 2331 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.
Authorization procedure and Trade Register aspects for CAEN 2331
Registration with the Trade Register (ONRC) of a company with the activity object CAEN 2331 (Manufacture of ceramic flags and tiles) involves completing the statement of amendments/registration with the main CAEN code. It is recommended that the secondary object be related to wholesale trade (CAEN 4613, 4673) or transport services (CAEN 4941). For the registered office, prior authorization from the mayor's office (urbanism certificate) and proof of the right of use are required. If the company stores raw materials or finished products, a fire safety approval from the Emergency Situations Inspectorate (ISU) must be obtained. When filing the dossier, the constitutive act is attached, and for administrators, a tax record and criminal record are required.
Regulatory framework, specific approvals, and control institutions
The activity of manufacturing ceramic flags and tiles is subject to Law 319/2006 on occupational safety and health, Law 211/2011 on waste, and Government Emergency Ordinance 195/2005 on environmental protection. The environmental permit is obtained from the Environmental Protection Agency (APM), based on an impact report (not only for operation but also for emissions of ceramic dust, pollutants, noise). For firing installations, an integrated environmental permit (AIM) or environmental agreement is required. Control is ensured by the Environmental Guard and the Labor Inspectorate (ITM), which verify compliance with pollution norms and working conditions (exposure to respirable dust, noise).
Fiscal management, ANAF audit risk, and specific accounting
From a fiscal perspective, the standard VAT rate (19%) applies, and optionally the VAT collection system, depending on turnover. Production costs include raw materials (clay, kaolin, feldspar), thermal energy (furnaces), equipment depreciation (mixers, presses, glazing lines), and direct labor. Inventory accounting is done at standard production cost, recording price differences (account 348). Expenses for fuel, natural gas, or electricity are fully deductible, but ANAF (via form 088) requires an assessment of the company's creditworthiness for VAT registration. If the threshold of 300,000 lei is exceeded, switching to the VAT collection system is mandatory. Non-compliance with environmental permits leads to suspension of activity, and errors in inventory may generate VAT adjustments. It is recommended to contract a certified public accountant for preparing financial statements and quarterly waste reporting to the E-waste system.
Included Activities
- ✅ Manufacture of ceramic flags and tiles for floors and walls
- ✅ Manufacture of ceramic mosaics
- ✅ Manufacture of ceramic paving tiles
- ✅ Manufacture of decorative ceramic tiles
- ✅ Manufacture of glazed or unglazed ceramic tiles
Excluded Activities
- ❌ Manufacture of bricks and tiles (code 2332)
- ❌ Manufacture of refractory ceramic products (code 2320)
- ❌ Manufacture of natural stone tiles (code 2370)
- ❌ Manufacture of concrete tiles (code 2361)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for a ceramic tile factory?
You will need an environmental permit (from APM) for emissions and waste, a fire safety permit (ISU), and, if you use clay from quarries, a mining permit. Also, registration in the RO e-Transport system for raw material transport is required.
What is the applicable VAT rate for the sale of ceramic tiles?
For ceramic tiles intended for construction (e.g., stoneware and wall tiles), the standard VAT rate of 19% applies. There are no reduced rates for this type of product.