2352
Manufacture of lime and plaster
This code covers the manufacture of lime, plaster and derived products, including quicklime, slaked lime, plaster for construction and plaster for casting. Activities include calcination of limestone and gypsum, as well as production of plaster-based mortars. It is essential for companies that produce construction materials based on lime or plaster.
Entrepreneur Profile
Acest cod este destinat producătorilor de var și ipsos, inclusiv SRL-uri care exploatează cariere de calcar sau gips și le procesează, precum și firmelor care produc materiale de construcții pe bază de ipsos (plăci, blocuri, tencuieli). De asemenea, este util pentru producătorii de var agricol.
Who should avoid:
Avoid the exclusive use of code 2352 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.
Authorisation procedure and Trade Register aspects for CAEN 2352
Setting up a company with the main activity CAEN code 2352 - Manufacture of lime and plaster - involves going through the standard registration stages at the National Trade Register Office (ONRC), with particularities related to the industrial field. When submitting the registration application, a sworn declaration is completed in accordance with Law 359/2004, whereby the sole associate/associates confirm compliance with the operating conditions. The constitutive act must specify CAEN code 2352 as the main activity, and the list of secondary activities may include related activities such as stone processing or mineral extraction. ONRC fees are standard, and the processing deadline is 1-5 working days for online registration or 1-3 days at the counter. Special operating permits are requested later but do not block registration with the Trade Register.
Regulatory framework, specific approvals and control institutions
The activity of manufacturing lime and plaster falls under the authorisation of ANPC (National Authority for Consumer Protection) and the National Environmental Guard (GNM) due to dust and CO2 emissions. For production plants with a capacity >100 tonnes/day, obtaining the integrated environmental permit according to Law 104/2011 on air quality is required. A sanitary operating permit issued by the county Public Health Directorate (DSP) is necessary, plus an environmental impact study to demonstrate compliance with emission limits. Additionally, the economic operator must submit to TAX Authority (ANAF) the statement of changes regarding the registered office, accompanied by the document attesting the right to use the production space (purchase contract, concession or lease). Labour Inspection may carry out checks for compliance with occupational safety and health rules, and ISU checks compliance with fire safety approvals.
Tax management, ANAF audit risk and specific accounting
From a tax perspective, CAEN 2352 involves calculating excise duty for CO2 emissions according to Government Emergency Ordinance 125/2019, applicable to lime and plaster manufacturers. Upon company formation, the tax vector is registered with ANAF, indicating obligations regarding corporate income tax and VAT. If turnover exceeds RON 300,000, the company becomes a VAT payer upon registration, and for production activities it is recommended to analyse the option for quarterly or monthly VAT. The single declaration is submitted annually for the income of associated natural persons, and when hiring staff, registration of employment contracts in REVISAL is required. Specific accounting includes monitoring stocks of raw materials (limestone, gypsum, stone) and evaluating fixed assets (lime kilns, mills). ANAF audit risk is high if the company records repeated losses, intra-group transactions without transfer pricing documentation, or discrepancies between stocks and balances. It is recommended to keep tax records of fixed assets and documents for VAT deduction, which must attest to actual deliveries. Also, for machinery purchases, the RO e-Factura system and RO e-Transport apply for the transport of raw materials with high tax risk, according to the list established by ANAF.
Included Activities
- ✅ Manufacture of quicklime, slaked lime and hydraulic lime
- ✅ Manufacture of plaster for construction, plaster for casting and dental plaster
- ✅ Manufacture of plaster-based mortars
- ✅ Manufacture of plaster products for construction (boards, blocks, ornaments)
- ✅ Manufacture of lime for agriculture (liming amendments)
Excluded Activities
- ❌ Manufacture of plaster products for modelling (code 2223)
- ❌ Manufacture of cement (code 2351)
- ❌ Manufacture of concrete and cement-based mortars (codes 2363, 2364)
- ❌ Manufacture of lime for the chemical industry (if treated separately)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What environmental permits are required for the manufacture of lime and plaster?
An environmental permit is required under Law 278/2013, because the process involves CO2 and dust emissions. Additionally, an integrated environmental permit (AIM) may be required if the capacity exceeds 50 tonnes/day for lime or 50 tonnes/day for plaster.
What special taxes apply to manufacturers of lime and plaster?
In addition to corporate income tax and VAT, excise duties on CO2 emissions apply (if they exceed legal thresholds) and taxes for the exploitation of mineral resources (mining royalty under Law 85/2003).