2453

Procedure for authorization and Trade Register aspects for CAEN 2453

For registering at the Trade Register (ONRC) of a company carrying out the activity of casting light non-ferrous metals (CAEN code 2453), it is mandatory to complete the affidavit in accordance with Law 359/2004, without prior approvals being required for the authorization of operation. At registration, the main object of activity is indicated according to the CAEN Rev.2 classification, and the fiscal vector is subsequently activated through the tax registration declaration (D101). For the registered office, proof of the right to use the space is required, and in the case of a secondary office / point of work located in an industrial area, prior verification of the urban planning certificate (PUZ) for production activities involving melting is recommended. Companies opting for the VAT collection system must submit a notification to the Tax Authority (ANAF), and for import/export operations of metals, specific customs rules apply.

In the event of a subsequent change in the shareholding structure or the administrator, the mentions form and supporting documents are submitted, and for deregistration, the standard liquidation procedure is followed. For casting activities, it is also useful to register the related CAEN codes, such as 2454 (casting of other non-ferrous metals) or 2452 (steel casting), to cover the entire range of processing.

Regulatory framework, specific approvals and control institutions

Activities of casting light non-ferrous metals (aluminum, magnesium, titanium, beryllium) are subject to Government Emergency Ordinance (OUG) 195/2005 on environmental protection, requiring the obtaining of the environmental opinion/authorization from the territorial Environmental Protection Agency (APM), due to potential emissions of gases, dust and toxic waste. Under Law 104/2011 on air quality, melting installations must comply with emission limits and hold periodic measurements. Also, for the storage of metal waste, OUG 92/2021 on the waste regime applies, and for its recovery, specific forms are drawn up.

The Labor Inspectorate (ITM) controls compliance with health and safety rules, especially regarding high temperature, ventilation and protective equipment. The Emergency Situations Inspectorate (ISU) requires the fire safety approval, given the fire risk generated by the melting of metals. For the transport of non-ferrous waste, OUG 195/2002 on road traffic applies. If the activity involves the possession of precious metals, Law 86/2006 on the Customs Code applies, and for the trade in used metals, the corresponding customs declarations are completed.

Tax management, ANAF audit risk and specific accounting

From a fiscal point of view, income obtained from casting falls under CAEN code 2453 and is taxed according to the Fiscal Code, Title II (corporate income tax) or Title III (income tax for micro-enterprises, if the conditions are met). Companies mainly carrying out production activities are subject to specific tax under OUG 44/2018, but metal casting is not included in the list of specific activities, remaining within the scope of standard corporate income tax. When determining the tax base, expenses for the purchase of raw materials (ingots, waste) and for electricity are deductible, and for melting installations, straight-line depreciation is applied according to Government Decision (HG) 21/2007.

From a VAT perspective, supplies of non-ferrous metals are taxable operations, and for intra-Community acquisitions, the recapitulative declaration D390 is filed. For cash receipts/payments, the limit of 10,000 RON/day applies, according to Law 70/2015. ANAF may initiate a tax audit (general or partial tax inspection) analyzing in particular transactions with waste, where the risk of tax evasion is high. Filing obligations include: D100 (declaration on payment obligations), D112 (nominal declaration for insured persons), form 300 (VAT return) and form 101 (annual profit declaration). For employees exposed to noxious substances, a professional risk identification sheet is drawn up, and CAS and CASS contributions are calculated on the gross salary earned.

Analytical accounting must separately reflect the stocks of raw materials, work in progress and finished products, using accounts 301, 331, 345, 381, and the valuation of stocks is done at acquisition cost or standard cost. For resulting waste, its recovery is recorded in account 346 (by-products). I recommend using the RO e-Factura system for all invoices issued to B2B entities, mandatory from 2024. To reduce the audit risk, supporting documents regarding the origin of waste (contracts, delivery notes) should be kept, and when the turnover threshold of 500,000 RON is exceeded, the annual financial statements must be audited.