2433

Authorization procedure and Trade Register aspects for CAEN 2433

For registering with the Trade Register (ONRC) the activity of Production of cold-formed profiles (CAEN code 2433), the applicant must submit the registration application accompanied by the constitutive acts and the affidavit according to Law 359/2004 regarding the fulfillment of the legal conditions for operation. No prior endorsements from other institutions are required for authorizing the operation, but it is mandatory to correctly mention the main object of activity, namely 'production of cold-formed profiles', which includes obtaining steel profiles by cold rolling, without preheating the material. Any deviation from the official name may lead to refusal of registration or, subsequently, penalties for false declarations.

The authorization procedure also involves obtaining, in advance, the urbanism certificate and the construction permit from the local authorities, if the activity is carried out in a newly constructed space or one requiring structural modifications for the cold rolling technological line. Additionally, for operations involving heavy machinery and noise, an environmental agreement from the Environmental Protection Agency (APM) is required before submitting the file to the Trade Register (ONRC).

Regulatory framework, specific endorsements and control institutions

The activity of producing cold-formed profiles is regulated by Law 84/2019 on industrial safety and by the Specific Occupational Safety Norms issued by the Ministry of Labor. Being an industrial process, the operator must comply with the requirements of Government Decision 470/2018 on waste management resulting from metal processing. The main control institutions are the Territorial Labor Inspectorate (ITM) for compliance with occupational safety norms and the National Environmental Guard for checking emissions and waste.

Required endorsements include: fire safety endorsement from the Inspectorate for Emergency Situations (ISU), if the production space exceeds 200 sqm or contains machinery with fire risk, and sanitary endorsement from the Public Health Directorate (DSP), if the process involves hazardous substances. For rolling machinery, obtaining a conformity certificate for pressure equipment is also required, according to Government Decision 1342/2006. Any omission of these endorsements may lead to suspension of activity by the control authorities.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, the Fiscal Code provides for this activity standard VAT rates (19%), and the gross profit margin is directly influenced by the costs of electricity and raw materials (steel). The Tax Authority (ANAF) will require strict record-keeping of technological consumption and raw material stocks, as this is an activity with a risk of evasion regarding understatement of production. It is mandatory to declare issued invoices in the RO e-Factura system, under penalty of fines up to 5,000 RON for legal entities.

For the single declaration and establishing the fiscal vector, the taxpayer must declare estimated income and pay the corresponding social contributions (CAS, CASS) depending on the tax base. Accounting must include a separate account for work in progress (account 331) and correctly reflect the production cost of the profiles, including depreciation of specific machinery. If activities of painting or heat treatment of profiles are also carried out, they must be recorded separately, as they may attract different categories of hazardous waste and, implicitly, additional reporting obligations to ANAF for the pollution tax.

The risk of ANAF audit is increased due to the high value of metal transactions, therefore it is recommended to keep all supporting documents, consumption records and production reports to be able to face a possible cross-check of suppliers and customers. Associating with a tax consultant specialized in the metallurgical industry is essential to avoid risks of VAT adjustment and corporate income tax.