2442

Authorization procedure and Trade Register aspects for CAEN 2442

To register with the Trade Register (ONRC) as a sole associate or administrator, the standard application form must be submitted in compliance with Law 265/2022. When establishing an LLC with the main activity 2442, the Fiscal Code requires the correct declaration of secondary activities. The main activity is stated as 'Aluminium manufacture' and as secondary activities, related activities such as 'waste treatment' (D38) or 'electricity production' (D35) will be included. Without a loan agreement or ownership of the industrial space, the submission of documentation to the Trade Register is blocked. When submitting the fiscal registration declaration, the fiscal vector is completed with mentions regarding intra-Community transactions with primary aluminium, as aluminium falls under CN codes 7601-7606. For the registered office, an environmental permit or agreement from the Environmental Protection Agency is required, otherwise the Trade Register will suspend the file. If within 30 days from registration the Tax Authority (ANAF) is not notified about the start of activity, fines from 5,000 to 10,000 lei apply, according to Government Emergency Ordinance (OUG) 44/2008.

Regulatory framework, specific endorsements and control institutions

Aluminium metallurgy activities are regulated by Law 278/2013 on industrial emissions and Government Decision (HG) 1408/2007 on the regime of metal waste. Any unit that melts bauxite ore or aluminium waste must obtain an integrated environmental permit from the National Environmental Protection Agency. Without it, the operator risks criminal penalties of imprisonment from 6 months to 3 years or prohibition of activity. Environmental control is carried out by the Environmental Guard and labour protection by the Labour Inspectorate (ITM). At establishment, an activity classification declaration is submitted to ITM specifying the technological processes involving thermal protection screens, NOx emissions and fluorine compounds (HF). For the marketing of finished products, conformity certificates must comply with standards SR EN 573 and SR EN 755. Additionally, for the exploitation of bauxite ores (if mining activity is integrated), an exploration license is required from the National Authority for Mineral Resources, with concession rights. If aluminium waste is processed (recycling process), the provisions of OUG 195/2005 on environmental protection apply, and the operator must be registered in the National Register of Recyclers.

Fiscal management, ANAF audit risk and specific accounting

Accounting in aluminium metallurgy is closely monitored due to the high value of goods and energy consumption. These costs make margins thin, so ANAF monitors transactions with related parties for transfer pricing in the case of bauxite purchases from Africa or Australia. Declaration 394 is completed monthly with all issued and received invoices, and VAT differences settled (adjustments) are made with each return, subject to penalties of 0.02% per day of delay until the debt is covered. If slag heaps or waste are used, these assets must be recognized as waste stocks according to OMPF 1826/2003 and revalued annually. To accelerate the depreciation of heavy machinery, a fiscal agreement can be requested from the Ministry of Finance to use the declining balance method. In the event of an ANAF audit, documents regarding the purchase of electricity and natural gas are particularly checked, as well as the balance between technological consumption and aluminium stocks. For obtaining e-Factura and e-Transport, all movements of ingots or waste pass through the RO e-Factura system, with the mandatory submission of D404 (stock declaration). The absence of these documents leads to suspension of activity and fines from 10,000 to 30,000 lei according to OUG 120/2021.