2399

Authorization procedure and Trade Register aspects for CAEN 2399

Setting up a company with the main activity CAEN 2399 (Manufacture of other non-metallic mineral products n.e.c.) requires compliance with standard ONRC procedures, but with particularities regarding prior authorizations. At registration, the associates submit the standard application, the constitutive documents and the affidavit pursuant to Law 359/2004. The latter certifies compliance with the legal conditions for carrying out the activity, including the existence of necessary approvals (environmental, sanitary, fire safety). Without this affidavit, ONRC cannot authorize the operation. The Office only checks formal legality; the responsibility for actually obtaining the approvals lies with the administrator. In the case of specific subcategories (manufacture of abrasive materials, asbestos or artificial mineral fibers), environmental permits are mandatory before registration. Prior consultation with the National Agency for Environmental Protection (ANPM) is recommended to identify the required administrative act. Failure to obtain the approvals in time will result in ex-officio suspension of activity by ONRC, based on the notification received from the control authorities.

Regulatory framework, specific approvals and control institutions

The field falls under Government Emergency Ordinance 195/2005 on environmental protection, correlated with Law 278/2013 on industrial emissions. Economic operators carrying out activities included in CAEN 2399 (for example, manufacture of refractory materials, plaster products for construction or artificial stone) are obliged to obtain an environmental permit or environmental agreement, depending on the production capacity. Also, in the case of using hazardous substances (resins, solvents), the SEVESO regime applies (Law 59/2014). The Inspectorate for Emergency Situations (ISU) issues a fire safety approval, essential especially in the storage of combustible raw materials (chips, plastics) and/or finished products. The Public Health Directorate (DSP) checks the hygiene conditions in production. Operator obligations include: monitoring emissions to air, soil and water, management of hazardous waste according to Government Decision 856/2002 and annual reporting to the Environmental Agency. Non-compliance attracts substantial fines (up to 50,000 lei for legal entities) and even suspension of activity.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal point of view, activities under CAEN 2399 are subject to standard corporate income tax (16%) or micro-enterprise income tax (1% or 3%), depending on turnover and number of employees. VAT applies at the standard rate of 19%, with the possibility of VAT registration upon establishment. The obligation to declare the fiscal vector to ANAF is much more important compared to other CAEN codes, because the activity usually involves obtaining specific fiscal approvals (e.g., for excise duties, if materials containing alcohol or derivatives are produced). The accounting of raw material stocks (minerals, chemicals) and finished products is at acquisition or production cost, and for recyclable waste the norms of the Order of the Minister of Public Finance 1802/2014 apply. ANAF may initiate an anti-fraud control based on indications of undervaluation of production or non-declaration of sales income. Companies must physically justify raw materials and keep production technical documentation (recipes, production sheets). Attention must be paid to intra-Community transfers of goods (purchases of equipment, raw materials from the EU) for which the rules of VAT on import and recapitulative declarations apply.