2454

Authorization procedure and Trade Register aspects for CAEN 2454

Setting up a company with the main activity CAEN 2454 - Casting of other non-ferrous metals - involves going through the standard steps at the Trade Register (ONRC), with specific mentions. At registration, the standard application, constitutive acts and registered office documents are submitted. No prior approvals from third-party institutions (environment, labor protection, ISU) are required at the time of incorporation, but they become mandatory when the production activity actually begins. For the registered office/declared premises, a declaration on own responsibility according to Law 359/2004 attesting to the minimum legal conditions is filled in. It is recommended that the articles of association detail possible secondary activities: mechanical processing of cast parts, heat treatments, finishing operations. If the company will have secondary workplaces (own foundries), these must be registered with the ONRC within 15 days of starting the activity. The minimum share capital is paid in accordance with Law 31/1990 – for an LLC, minimum 200 RON.

Regulatory framework, specific approvals and control institutions

The activity of casting non-ferrous metals is governed by distinct technical and environmental regulations. Melting and casting installations fall under Law 294/2018 approving Government Emergency Ordinance No. 195/2005 on environmental protection. Depending on the capacity of the installations (over 50 kg/batch), an integrated environmental permit (AIM) is required, or for small capacities, a simplified environmental permit issued by the Environmental Protection Agency (APM). The Territorial Labor Inspectorate (ITM) checks melting and handling equipment, while the Emergency Inspectorate (ISU) requires fire safety clearance for spaces storing combustible materials (including metal dust). Waste management (slag, crusts, foundry sand) must comply with the Waste Management Plan approved by the Environmental Guard. For non-ferrous metals with contamination risk (lead, cadmium, beryllium), additional regulations on occupational exposure apply – Government Decision 493/2006 on the protection of workers from the risks of exposure to carcinogens. Collective and individual protective equipment is mandatory, as well as periodic monitoring of noxious substances.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, CAEN 2454 is subject to the normal VAT regime, without exemptions. The tax base is the delivery price of cast parts, with no reduced rates applicable. Companies engaged in casting will record significant material costs for metals (aluminum, copper, zinc, lead) and auxiliary materials (sand, binders). We recommend monthly revaluation of raw material inventories and applying the FIFO or weighted average cost method, with correct classification in accounts 301 and 302. ANAF audit risk – the technological process involves technological losses (oxidized metal loss) that must be justified by internal technical norms or sectoral standards. ANAF typically checks the ratio between the quantity of metal input and output, requesting documents on recycled waste. Registration in the RO e-Factura system is mandatory for all invoices issued to legal entities; it is recommended to implement software that generates XML compliant with the ANAF catalog. Contribution payments are made through the single declaration, and the tax vector is updated at ONRC with secondary CAEN codes (e.g., 2599 – manufacture of other fabricated products). For workers, D112 declarations must include special working condition codes (group I, II) if the activity involves heavy physical effort or noxious substances. Building and land tax applies based on the value of foundry hall constructions. No specific tax incentives apply, but research and development incentives may be available if alloy innovations are carried out.