2443

Authorisation procedure and Trade Register aspects for CAEN 2443

The registration of a company having as its main object of activity the CAEN code 2443 – Production of lead, zinc and tin – involves going through the standard registration steps at the Trade Register, observing the specific requirements imposed by the metallurgical field. When submitting the application, the single form (F-010) is completed and the constitutive documents are attached, including the proof of registered office (loan agreement/utility supply contract). It is mandatory to submit a declaration on one's own responsibility in accordance with Law 359/2004, as updated, whereby the administrator declares the fulfilment of the operating conditions, environmental permits and compliance with occupational health and safety rules.

For code 2443, the Trade Register (ONRC) by electronic mail or physically additionally requests the following: a prior environmental permit issued by the Environmental Protection Agency (APM) or, as the case may be, a notification that the activity falls under Law 151/2022 on industrial emissions (IED Directive). Without this document, the register refuses the registration. It is recommended to check the NACE Rev. 2, because code 2443 includes the processing of ores and the production of primary non-ferrous metals, which attracts the SEVESO regime for dangerous substances.

Regulatory framework, specific endorsements and control institutions

The production of lead, zinc and tin is regulated by legislation on pollution control, waste management and industrial safety. The integrated environmental permit (according to Directive 2010/75/EU) is mandatory for smelting and refining installations, being also requested by Law No. 278/2013 on industrial emissions. The operator must obtain an ISU endorsement on fire safety, as the processes involve high temperatures and flammable substances. Also, the sanitary permit (Public Health Directorate) is necessary if lead emissions are released into the atmosphere – with applicable occupational exposure standards (Law 319/2006).

The relevant control institutions include the National Environmental Guard (inspection of solid waste deposits), the Labour Inspectorate and the Tax Authority (ANAF), which verify the transport documents (accompanying waybills) of toxic substances. For the export of finished products (ingots, granules), the Regulation on the registration, evaluation and authorisation of chemicals (REACH) applies.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, companies carrying out activity 2443 are subject to standard corporate income tax (16%), with the possibility of applying the VAT collection system (VAT on collection) if the turnover is below EUR 500,000/year. Invoicing must be done through the RO e-Factura system as of 2023, and all purchases of raw materials (ores, coke, flux) must be justified with import documents or movement waybills.

A major ANAF audit risk is the undersizing of production capacity in relation to technological consumption. Inspectors may request the calculation of the metallurgical yield based on chemical reactions (stoichiometry) to check whether the reported losses are real. It is recommended to keep separate records of lead, zinc and tin stocks through distinct analytical accounts (301 – Raw materials / 345 – Finished goods). In addition, the tax base for excise duties (if leaded petrol is produced) is reported monthly through the excise duty return (Form 120). Transport documents (goods accompanying waybills) must be archived for at least 5 years, and the electronic scale must be metrologically verified.

To avoid penalties, it is essential to submit the annual single return on estimated income/income norm (if working as a sole trader/individual enterprise) or the quarterly reporting of production income through D 100. I recommend collaborating with a certified accountant who can generate automatic accounting entries for calculating production costs (depreciation of furnaces, direct labour, electricity). Any deviation from the transfer pricing calculation method, in the case of transactions with related parties, triggers price adjustments and penalties of up to 0.06% per day of the tax difference.