2445

Authorization procedure and Trade Register aspects for CAEN 2445

The establishment of a company with the main object of activity "Production of other non-ferrous metals" (CAEN code 2445) requires going through the standard registration stages at the Trade Register (ONRC), noting that this class is associated with industrial activities with significant economic and environmental impact. When submitting the registration application, the associates/shareholders must submit a sworn declaration according to Law 359/2004, confirming compliance with the legal conditions for carrying out the activity. At the same time, the company's articles of association must clearly stipulate the main object of activity CAEN 2445 and the authorized secondary codes. The administrator or legal representative will be registered as the person responsible for managing the activity, and the registered office must be real and comply with urban planning norms. If multiple work points (production units) are to be operated, they must be registered with the competent trade register office, with prior operating permits. In certain situations, for activities involving precious or radioactive metals, special approvals from the relevant institutions (BNR, CNCAN) are required before registration.

Regulatory framework, specific permits and control institutions

Carrying out the activity of producing non-ferrous metals (other than aluminum, copper, zinc, lead) is subject to strict technical and environmental regulations. The main normative act is Law 104/2011 on air quality, correlated with the rules on industrial emissions (IED Directive). To obtain the environmental permit, the economic operator must submit an impact study, including an environmental balance sheet, to the National Environmental Protection Agency. It is also mandatory to obtain the fire safety authorization (ISU) and the opinion from the Ministry of Health regarding occupational hygiene. If the process involves hazardous substances, the provisions of Law 59/2016 on occupational safety and health apply. Control of compliance with regulations falls under the Environmental Guard and the Territorial Labor Inspectorate. Also, for metals subject to a special regime (such as tungsten or molybdenum), import or export may require licenses from the Ministry of Economy.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, CAEN code 2445 activity is treated as industrial production, being subject to standard corporate income tax (16%) or micro-enterprise income tax, if turnover is below the legal threshold. If the company carries out intra-community transactions (purchases of raw materials or deliveries of finished products), it must register for VAT purposes and file recapitulative statements (D390, D394). Accounting must reflect production costs separately (raw materials, energy, labor) and comply with OMF 1802/2014 standards. A major ANAF audit risk is the correctness of excise duty calculation, if the process involves energy metals or waste under a special regime. Also, the use of the RO e-Factura system is mandatory for all issued invoices, and failure to meet the 5-day deadlines incurs fines. The company must declare the fiscal vector (fiscal registration form) and update any changes in the conditions of activity. Strict record-keeping of stocks of precious metals and toxic substances is recommended to avoid severe sanctions from fiscal and customs control authorities.