2362

Authorisation procedure and Trade Register aspects for CAEN 2362

For registering a company with the Trade Register (ONRC) having the main object of activity CAEN 2362, the standard documents are submitted: registration application, constitutive act, proof of registered office and affidavit pursuant to Law 359/2004 on fulfilling the operating conditions. No prior approvals from authorities are required, but obtaining an environmental permit after registration is mandatory if the activity involves dust emissions. When completing the object of activity, it is recommended to include related codes such as 2361 (manufacture of concrete products) if the production of prefabricated gypsum elements is intended. The verification of the registered office must confirm that the space allows storage of raw materials (gypsum, additives) and finished products, complying with fire safety standards. ONRC may request documents proving the right to use the property, and for micro-enterprises, the sole associate or administrator must not be listed in the tax record.

Regulatory framework, specific approvals and control institutions

The main normative act regulating the manufacture of plaster products is Law 10/1995 on quality in construction, together with the specific technical standards for gypsum products (SR EN 13279-1:2009). The main control authority is the National Environmental Guard, which checks compliance with dust emission limits and waste management (waste codes according to HG 856/2002, such as 10 13 99). Also, the Territorial Labour Inspectorate (ITM) oversees occupational safety and health, considering the risks of inhaling gypsum dust and handling machinery. Specific authorisations include: the environmental permit issued by the Environmental Protection Agency (APM) (classification stage decision, environmental agreement), and for bulk material storage, the fire safety permit from the Emergency Situations Inspectorate (ISU). If the activity is carried out as a micro-enterprise, notification to the Mayor's Office is required under Law 359/2004. For marketing products on the EU market, Regulation (EU) No 305/2011 applies – CE marking for construction materials, characterised by declarations of performance.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, CAEN 2362 is included in the category of productive activities, applying the standard VAT rate (19%), except for situations where supplies of construction materials at the reduced rate are made (5% – particular case). Corporate income tax is calculated at the rate of 16% (or 1% for micro-enterprises, if turnover does not exceed EUR 500,000 and the revenue threshold from consultancy or management is not exceeded). For micro-enterprises, the tax is 1% of revenues if they have at least one employee. Obligations regarding the fiscal vector include: registration as a VAT payer upon exceeding the threshold of RON 300,000, submission of declaration 394 on deliveries/invoices, and declaration 112 for employees. Management accounting must separately highlight production costs: raw materials (gypsum, water, additives), direct labour, indirect expenses (electricity, machinery maintenance). Stocks of finished products (gypsum plasterboard, ornaments, plasters) are valued at production cost or net realisable value, according to OMFP 1802/2014. ANAF may trigger a vertical audit in case of discrepancies in VAT returns (differences between the tax base in issued invoices and declaration 394). Major risks: undervaluation of stocks, incomplete declaration of income from direct sales, non-payment of social contributions for employed staff. It is recommended to keep supporting documents for each production batch and to carry out periodic physical inventory, at least once at the end of the fiscal year.