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Authorisation procedure and Trade Register aspects for CAEN 2343

Setting up a company with the main object of activity CAEN code 2343 requires going through the standard procedure at the Trade Register (ONRC). No prior endorsements are required for registration, but a sworn declaration must be submitted under Law 359/2004 on fulfilling the operating conditions. When registering, the main object of activity shall be entered as "Manufacture of ceramic insulators and insulating fittings" (CAEN code 2343), and secondary objects may include related activities such as manufacture of other ceramic products (codes 2341-2349) or wholesale trade. It is recommended to expressly include CAEN code 2343 in the articles of association and in the registration application to avoid refusal by the Trade Register. For subsequent changes of the business scope, the standard form is submitted and the legal fee is paid. The average processing time is 1-5 working days, depending on the office workload.

Regulatory framework, specific permits and control institutions

The activity of manufacturing ceramic insulators is not subject to special class A or B environmental authorisation, but falls under the regime on industrial emissions (IED Directive, transposed by Law 278/2013). The economic operator must obtain a regulatory act from the County Agency for Environmental Protection (APM) – at least a waste management plan and, if the capacity exceeds 50 tonnes/day, an integrated environmental permit. The rules on working conditions (ITM) and on the storage of raw materials (clay, feldspar) also apply. The technological process involves industrial furnaces; thermal installations must be authorised by ISCIR (Law 64/1968). For products intended for electrical installations (HV, MV, LV insulators), ANRE regulations apply – a Certificate of Conformity for electro-insulating material, according to SR EN 60383-1. No prior health permit is required, but the finished products must comply with quality standards. Current control is carried out by the Environmental Guard, ITM and, where applicable, ANCOM for electromagnetic emissions.

Tax management, ANAF audit risk and specific accounting

From a fiscal point of view, income from the sale of insulators is classified as production income, taxed at 16% (or 3%/1% of revenue for micro-enterprises, if the conditions regarding number of employees and turnover are met). VAT applies at the standard rate of 19% (standard VAT rate, no reduced rates apply). It is mandatory to issue invoices through RO e-Factura, with a 5-day deadline for transmission. Expenditure on electricity and gas for furnaces is a major component; it is recommended to record it separately in management accounts for monitoring. ANAF has a high audit risk in this field due to high energy consumption and possible intra-Community transactions (deliveries of insulators within the EU). It is recommended to archive technical documents for each batch: recipes, temperatures, dielectric tests. Accounting must correctly reflect the stocks of raw materials (clay, kaolin, aluminium oxide) and finished products, using accounts 301, 345. The disposal of rejects is carried out based on a minutes sheet, with VAT adjustment if the reject rate exceeds 5% of production. Additional risks arise from investment subsidies (Energy Efficiency Programme) – income from subsidies is recognised over the asset's useful life. Monthly obligations include the VAT return (or quarterly, as the case may be) and the D390 declaration for intra-Community supplies. Annually, the single declaration on corporate income tax and the financial statements are filed with the Trade Register. Cooperation with a tax consultant is essential for optimising equipment depreciation and managing indirect production costs.