2431
Cold drawing of bars
This code covers the production of metal bars and profiles by cold drawing, a process that improves the mechanical properties and dimensional accuracy of the metal. Essentially, companies with this code take semi-finished products (usually hot-rolled) and pass them through special dies to obtain round, square, hexagonal or other profiles, subsequently used in construction, the automotive industry or machinery production.
Entrepreneur Profile
Acest cod este destinat producătorilor de bare și profile metalice care operează utilaje de tragere la rece, precum și firmelor care prelucrează metale pentru a livra semifabricate către industria constructoare de mașini, industria auto, producătorii de scule și matrițe, sau către distribuitori de materiale metalice. De asemenea, este potrivit pentru SRL-uri care oferă servicii de debitare și finisare a barelor metalice.
Who should avoid:
Avoid the exclusive use of code 2431 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 2431
For registering with the Trade Register (ONRC) of the company that will carry out the activity of "Cold drawing of bars" (NACE 2431), it is mandatory to submit the complete file according to Law no. 265/2022 on the trade register. The NACE code 2431 must be indicated as the main activity, and if the company will also carry out related activities (e.g., steel processing), the corresponding NACE codes shall be registered in order of importance.
The standard documentation includes: the registration certificate, the updated constitutive act, proof of registered office, and the affidavit according to Law 359/2004 (which certifies compliance with the legal operating conditions). For this activity, no prior environmental permit is required at the registration stage, but subsequently, depending on the production capacity, obtaining an environmental permit may be necessary (according to Government Emergency Ordinance 195/2005).
When completing the registration application (single form), "Cold drawing of bars" must be expressly indicated as the main activity. Always check the updated Nomenclature of Activities in the National Economy, as some names undergo changes. Also, if the company will carry out activities involving metal waste, the corresponding NACE code for collection of non-hazardous waste shall also be registered.
Regulatory framework, specific permits and control institutions
The activity of cold drawing of bars falls under metal processing, being regulated by the Fiscal Code (Law 227/2015) and occupational safety regulations. The Labor Inspectorate and the Tax Authority (ANAF) exercise periodic control. There is no single operating permit issued by one authority; instead, several sectoral authorizations are required.
The environmental permit is mandatory if the cold drawing installations exceed a certain capacity threshold. According to Law 278/2013, a notification is submitted to the Environmental Protection Agency (APM). For small units, a classification declaration within the impact assessment procedure may suffice. The fire safety permit (ISU) is requested depending on the risk category of the buildings and equipment used.
The Territorial Labor Inspectorate (ITM) will check compliance with specific occupational safety rules: handling of metal bars, use of drawing equipment, exposure to noise and vibrations. It is mandatory to prepare safety data sheets for machinery and periodic training of personnel. Do not forget that the Tax Authority (ANAF) may request supporting documents regarding production costs during an inspection, especially justifying the transfer price in the case of intra-group transactions.
Tax management, ANAF audit risk and specific accounting
From a tax perspective, the standard VAT rates (19%) apply, without exceptions. Registration in the RO e-Factura system is mandatory for all invoices issued to legal entities, and for relations with the state, e-Transport is used for monitoring goods with tax risk. Fines for non-use: between 5,000 and 50,000 lei according to Government Emergency Ordinance 120/2021.
The ANAF audit risk is medium: inspectors mainly target the correctness of the VAT return, deductibility of raw material expenses (steel, ingots) and justification of inventories. For NACE 2431, it is recommended to prepare warehouse records and receipt notes for each batch of material. Electricity costs (significant consumption for drawing machines) must be shown separately in analytical accounting.
The single declaration (212) is submitted for income from per diems or dividends, and for employees the income tax and social contribution system applies. Pay attention to the correct classification of related activities (e.g., heat treatments) for establishing the tax vector.
Included Activities
- ✅ Cold drawing of carbon steel bars
- ✅ Cold drawing of stainless steel bars
- ✅ Cold drawing of aluminum bars
- ✅ Cold drawing of other non-ferrous metal bars (copper, brass, etc.)
- ✅ Pickling, degreasing and surface treatments of cold-drawn bars
- ✅ Cutting to length and cutting of cold-drawn bars
- ✅ Dimensional control and mechanical testing on cold-drawn bars
Excluded Activities
- ❌ Production of cold-drawn wire (code 2434)
- ❌ Production of cold-drawn tubes (code 2432)
- ❌ Production of hot-rolled bars (code 2410, 2420)
- ❌ Production of profiles obtained by hot rolling (code 2410, 2420)
- ❌ Production of forged or pressed parts (code 2550)
- ❌ Production of cast parts (code 2451-2454)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What permits are required to carry out the cold drawing of bars activity?
In general, an environmental permit is necessary (if certain capacity thresholds are exceeded) and compliance with ISU rules. Also, if hazardous substances are used (lubricating oils, pickling acids), an integrated environmental permit may be required. It is recommended to consult local environmental authorities and the ISU.
What special taxes apply to this NACE code?
There are no special taxes solely for this code. Corporate income tax or micro-enterprise income tax, VAT (if you are a VAT payer), and social contributions apply. If the activity involves metal waste, the circular economy tax (packaging contribution) may apply.