2364
Manufacture of mortar
This code covers the manufacture of mortar, including dry mortar, ready-mix mortar, and special mortar for various construction applications. Activities include the production of cement-based, lime-based, or gypsum-based mortar, as well as dry mixes for masonry, plaster, and screed. It is essential for construction material manufacturers supplying both the domestic market and for export.
Entrepreneur Profile
Acest cod este destinat producătorilor de materiale de construcții, inclusiv SRL-uri sau fabrici specializate în producția de mortare și amestecuri uscate. De asemenea, este util pentru antreprenorii care doresc să dezvolte o linie de producție proprie de mortare pentru construcții.
Who should avoid:
Avoid the exclusive use of code 2364 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.
Authorization procedure and Trade Register aspects for CAEN 2364
For registering the mortar manufacturing activity with the Trade Register (ONRC), the complete file must be submitted in accordance with Law 26/1990 and Government Emergency Ordinance 116/2009. Main requirement: the registered office must be declared on own responsibility under Law 359/2004, and the production space must comply with ISU and environmental standards. When completing the single declaration, the CAEN code 2364 is entered as the main activity. No prior approval from authorities is required for establishment, but subsequently, operating permits from DSP and the Environmental Guard are necessary.
Regulatory framework, specific approvals, and control institutions
Mortar manufacturing falls under Directive 89/106/EEC (construction products) and Regulation (EU) 305/2011. Products must bear the CE mark in accordance with technical harmonization. In Romania, control is exercised by ISC (State Inspectorate in Construction) and by the Tax Authority (ANAF), through quality standard checks. Required approvals include: environmental permit from the Environmental Protection Agency (APM) (for dust and noise emissions), ISU permit (for storage of combustible materials), and for the production space, a zoning certificate and building permit are needed. Government Decision 856/2002 on waste management applies.
Fiscal management, ANAF audit risk, and specific accounting
From a fiscal perspective, the provisions of the Fiscal Code for goods production apply. VAT is collected upon delivery, and expenses for raw materials (cement, aggregates, water) are fully deductible. Inventories are valued at production cost, including labor and depreciation of machinery (concrete mixers, agitators). The risk of ANAF audit primarily concerns underreporting of revenues or incorrect declaration of production as service provision. Separate records are recommended for dry mortar (finished product) and fresh mortar (work in progress). Reporting obligations include declaration 394 (issued invoices) and the VAT return. For cash operations, the limit of 5,000 lei/day under Law 70/2015 must be respected.
Included Activities
- ✅ Manufacture of dry mortar
- ✅ Manufacture of ready-mix (premixed) mortar
- ✅ Manufacture of cement-based mortar
- ✅ Manufacture of lime-based mortar
- ✅ Manufacture of gypsum-based mortar
- ✅ Manufacture of dry mixes for masonry, plaster and screed
- ✅ Manufacture of special mortar (insulating, fireproof, etc.)
Excluded Activities
- ❌ Manufacture of concrete (code 2363)
- ❌ Manufacture of cement (code 2351)
- ❌ Manufacture of lime (code 2352)
- ❌ Manufacture of gypsum (code 2353)
- ❌ On-site concrete mixing (code 4399)
- ❌ Retail sale of mortar (code 4752)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What permits are needed for manufacturing mortar?
An environmental permit (from APM) for emissions and waste is required, as well as an ISU permit for fire safety. If hazardous substances are used, a SEVESO permit may also be necessary.
Can I produce mortar and concrete under the same CAEN code?
No, concrete has CAEN code 2363, and mortar has code 2364. If you produce both, you must register both codes with the Trade Register.