2361

Authorization procedure and Trade Register aspects for CAEN 2361

When registering a limited liability company (SRL) or sole proprietorship (PFA) with the National Trade Register Office (ONRC) under CAEN code 2361, a registration application (standard form) must be submitted together with the constitutive acts and the affidavit according to Law 359/2004. This latter attests to the fulfillment of the operating conditions provided by the legislation in force. Building permits or environmental approvals do not need to be presented to the ONRC. However, for the registered office located in a space intended for production, the OCPI endorsement regarding the change of use of the property is required, if applicable.

Main activity object mentions the CAEN code 2361, being a manufacturing activity that does not require special fire safety authorizations, but production units must comply with the IGSU norms. At registration, no urbanism certificate or environmental agreement is requested, but these may be required later by environmental and water authorities.

Regulatory framework, specific approvals and control institutions

Activities under CAEN 2361 are regulated by Law 10/1995 on quality in construction and the Methodological Norms for applying Law 10. Concrete products for construction (curbs, pavers, concrete blocks, pipes, etc.) must comply with harmonized European standards (e.g., SR EN 1338 for pavers, SR EN 1339 for curbs, SR EN 206 for concrete). Manufacturers must have a production control system and issue declarations of conformity for the manufactured products.

Control institutions: City Hall (issuing building/demolition permits), National Environmental Guard (inspections on concrete waste management, dust emissions), Territorial Labor Inspectorate (working conditions, protective equipment), and for products placed on the market – the State Inspectorate in Construction (ISC). It is mandatory to obtain an environmental permit from the Environmental Protection Agency (APM) if production thresholds are exceeded (e.g., over 100 t/year of concrete).

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, the tax vector is completed with the CAEN code 2361, and the company registers with the Tax Authority (ANAF) for contributions (corporate income tax, VAT, dividend tax). If turnover exceeds 300,000 lei, VAT registration is mandatory. For concrete deliveries, the standard VAT rate (19%) applies, and for some prefabricated products, a reduced rate of 9% may apply (provided that GEO 3/2013 on social housing is complied with). Major ANAF audit risk: the differences in taxation between concrete and prefabricated products – ANAF verifies the correct classification of products. Also, expenses with raw materials (cement, aggregates, water, additives) are attested by supporting documents (invoices, receipt notes).

Specific accounting: tracking of raw materials inventory (account 301), work in progress (account 331), finished products (account 345) and price differences (account 3452). The FIFO method is recommended for evaluating consumption. At the end of the month, the actual production cost is calculated (direct labor, raw materials, indirect production costs according to the full cost method). For technological losses, a consumption norm approved by internal decision may be applied, otherwise ANAF may consider them as non-deductible for tax purposes. Companies with concrete production activity are under ANAF scrutiny for checking the reality of operations in the RO e-Factura and RO e-Transport systems. All concrete deliveries (high-tonnage goods) must be reported in RO e-Transport, under penalty of a fine of up to 15,000 lei.