2391
Manufacture of abrasive products
This code covers the manufacture of abrasive products, from grinding wheels and abrasive paper to sharpening stones and abrasive powders. Activities include the production of natural or synthetic abrasives, on flexible or rigid supports, intended for processing metals, wood, glass or construction materials. This is a specific code for manufacturers, not for traders or end users.
Entrepreneur Profile
Acest cod este destinat producătorilor industriali, SRL-urilor sau fabricilor care produc abrazivi în forme finite (discuri, hârtie, pietre) sau materii prime abrazive (pulberi, granule). Este potrivit pentru ateliere de producție cu utilaje specifice de amestecare, presare, uscare și tratament termic.
Who should avoid:
Avoid the exclusive use of code 2391 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 NACE 2391
For carrying out the activity of manufacturing abrasive products, NACE code 2391, registration with the National Trade Register Office (ONRC) is mandatory. The authorization procedure includes submitting the standard application, the founding act, and proof of the registered office. In the case of authorized natural persons (PFA) or individual enterprises (II), an additional set of documents must be submitted, including the sworn declaration according to Law 359/2004 on the fulfillment of operating conditions.
Specific activities under NACE 2391 do not require prior approvals from the Ministry of Environment or special authorities, but it is necessary to check whether there are local restrictions regarding emissions or noise. If hazardous chemicals are used, an environmental permit may be required. After registration with the ONRC, the company must request tax registration with the Tax Authority (ANAF) and declare the fiscal vector. NACE code 2391 can be a main or secondary activity; if it is the main activity, it must align with the object of activity in the founding act.
Regulatory framework, specific approvals and control institutions
The manufacture of abrasive products (NACE code 2391) falls under the category of industrial production and is subject to regulations on occupational safety and health (Law 319/2006), as well as environmental protection rules. Although there is no specific authorization for this code, the production process may involve the use of resins, ceramic materials, or corundum. Depending on the substances used, approvals from the National Environmental Protection Agency (ANPM) may be required for hazardous waste management or for atmospheric emissions.
The Territorial Labor Inspectorate (ITM) controls compliance with occupational safety and health rules, while the Environmental Guard verifies compliance with environmental legislation. For products intended for export, CE certificates of conformity may be required. It is also mandatory to comply with applicable technical standards (e.g., SR EN 12413 for abrasive discs).
Fiscal management, ANAF audit risk, and specific accounting
From a fiscal point of view, the activity under NACE 2391 is subject to corporate income tax (16%) or micro-enterprise income tax, if conditions apply. The company must register as a VAT payer if the turnover exceeds the threshold of 300,000 lei or voluntarily. It is mandatory to issue invoices through the RO e-Factura system for B2B relationships, even if there is still an accommodation period. Also, purchases and sales must be declared through D406 (SAF-T).
Specific accounting for this code includes the inventory of raw materials (abrasives, binders, additives), recording work-in-progress and calculating production costs. The depreciation of machinery is carried out according to the normal operating life. ANAF may carry out tax inspections regarding the correctness of declaring revenues and expenses, particularly concerning production costs and profit margins. If abrasives are produced for the automotive or aerospace industry, it is also necessary to manage long-term sales contracts and guarantees. The audit risk increases in the case of intra-Community purchases of raw materials.
Included Activities
- ✅ Manufacture of abrasive wheels and grinding discs
- ✅ Manufacture of abrasive paper and abrasive cloth
- ✅ Manufacture of sharpening and polishing stones
- ✅ Manufacture of abrasive powders (corundum, silicon carbide, etc.)
- ✅ Manufacture of abrasive products on textile or paper support
- ✅ Manufacture of natural abrasives (sandstone, pumice stone, etc.)
- ✅ Manufacture of synthetic abrasives (fused corundum, silicon carbide, etc.)
Excluded Activities
- ❌ Wholesale or retail trade of abrasive products (specific NACE codes for trade)
- ❌ Manufacture of machines and equipment for abrasive processing (code 2849)
- ❌ Manufacture of diamond or CBN tools (code 2573)
- ❌ Manufacture of abrasive products for dental use (code 3250)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for the manufacture of abrasive products in Romania?
In addition to the operating permit and registration with the Trade Register, an environmental permit (from the APM) is required if the process involves dust or chemical emissions. Also, an ISU permit may be required for storing flammable materials (resins, binders).
Can I produce diamond or CBN abrasives under this NACE code?
No, the manufacture of diamond or cubic boron nitride (CBN) tools falls under code 2573 (Manufacture of tools). Code 2391 covers conventional abrasives (corundum, silicon carbide) and natural abrasives.