2363

Authorization procedure and Trade Register aspects for CAEN 2363

For registering a company with the Trade Register (ONRC) whose main activity is CAEN 2363 - Manufacture of concrete, you file the incorporation (or modification) dossier according to Law 265/2022. Standard documents include the constitutive act, identity documents of the associates, proof of registered office (purchase contract, lease, or loan-for-use agreement with a clause allowing production use). WARNING: The premises must comply with urban planning regulations and permit industrial activities of category B (production). When completing the application, you will specify 'Manufacture of concrete' as the main activity and fill in CAEN code 2363. No prior approvals from the Trade Register are required, but you will submit a declaration on your own responsibility according to Law 359/2004 that the activity complies with the legal operating conditions.

If the company is already active and you are adding this code, you will file an amendment application within 15 days of the actual start of the activity. Trade Register fees for registration are approximately 200-400 RON, depending on the legal form (LLC, JSC, etc.). The processing time is 3-10 business days, but you may opt for the accelerated online procedure.

Regulatory framework, specific approvals, and control institutions

Concrete manufacturing involves strict technical and environmental standards. The main normative act is Law no. 211/2011 on waste regime, corroborated with the Hygiene and Public Health Norms (Order MS 119/2014). Concrete production activities fall under industrial installations requiring an environmental permit (issued by the Environmental Protection Agency - APM) or an environmental agreement, depending on production capacity and emissions. If you exceed 100,000 tons/year, you need an integrated environmental permit (AIM).

You will need ISU approval (fire prevention) for buildings and installations, as well as ISCIR operating authorization for pressure equipment (compressors, boilers, cement silos). Also, if you use natural aggregates (sand, gravel) from your own resources, an exploitation license from ANRM is required. Control is carried out by the Environmental Guard, the Territorial Labour Inspectorate (ITM) for occupational safety, and the Tax Authority (ANAF) for fiscal matters.

Fiscal management, ANAF audit risk, and specific accounting

From a fiscal perspective, activity CAEN 2363 is subject to standard corporate income tax (16%) or microenterprise income tax (1% or 3%, depending on the number of employees and revenue). You are required to pay VAT (standard rate 19%) if you exceed the exemption threshold (300,000 RON/year). The VAT-at-collection system applies for transactions with payment terms of up to 90 days. For invoicing concrete deliveries, use the mandatory RO e-Factura system from May 2024 for all B2B invoices. Non-compliance results in fines between 5,000 and 10,000 RON.

ANAF audit risk is high due to large cash flows and difficult-to-value inventories. ANAF frequently checks the accuracy of declarations 394 (issued/received invoices) and D406 (Safe-T). Accounting must distinctly reflect raw materials (cement, aggregates, additives), work in progress, and finished products. At the end of the month, concrete inventories must be physically inventoried, and differences are subject to VAT and corporate income tax.

Personnel aspects: Employ qualified workers (concrete workers) with employment contracts and periodic medical checks. You are obliged to pay social contributions (CAS, CASS, CAM) and income tax on salaries. Do not forget the tax vector for local taxes (buildings, land) and the single declaration for the income of associates/administrators.

Legally, for each batch of concrete, a certificate of conformity must be issued, and records of mix designs must be kept. There is an obligation to report waste (cement dust, concrete waste) to the APM through the Integrated Waste System. Professional recommendation: hire an accountant with CECCAR certification and periodically consult a commercial lawyer to update sale-purchase contracts with warranty and penalty clauses.