2511

Authorization procedure and Trade Register aspects for NACE 2511

For registration with the Trade Register (ONRC) of the activity NACE 2511 – Manufacture of metal constructions and parts of metal structures, the company must have a declared professional headquarters and, where applicable, fulfill the specific conditions regarding operating authorizations. At the time of filing the registration application, a declaration on own responsibility according to Law 359/2004 is completed, by which the administrator attests that the activity is carried out in an authorized space (usually industrial production). If the headquarters does not have a prior ISU/Environmental authorization, the company will be conditionally registered, and within 30 days of registration, the fire safety authorization and environmental permit must be obtained, as applicable. Otherwise, the operator risks suspension of activity by the ISU or Environmental Guard. Officially, ONRC transmits documents electronically to the control institutions, and the company must directly contact the competent authorities to obtain the permits. I recommend prior verification of the space regarding its classification in the category 'metallurgical industry or metal constructions' – the City Hall may request a Detailed Urban Plan (PUD) or a building permit if heavy machinery is installed.

Regulatory framework, specific permits and control institutions

The activity of manufacturing metal structures (NACE 2511) falls under Government Decision 856/2002 on waste management records and Law 211/2011 on metal waste. Companies that process ferrous/non-ferrous metals must request an environmental permit from the Environmental Protection Agency (APM) and, depending on the amount of waste generated, register in the National Register of Waste Generators. If the activity involves welding, plasma cutting, or sandblasting operations, ISU authorizations (fire prevention and hazardous substances) and DSP permit for noise and pollutant levels are mandatory. At the same time, compliance with occupational safety and health regulations (Law 319/2006) is required – mechanical installations must be checked by ISCIR (for pressure vessels, cranes, overhead cranes). Control over the quality standards of metal constructions is exercised by the State Inspectorate for Construction (ISC), which may request a technical certificate for welders (ISO 3834 certification) and certification for the materials used (CE declarations of conformity, CE marking according to the Construction Products Regulation – CPR 305/2011).

Tax management, ANAF audit risk and specific accounting

From an accounting perspective, NACE 2511 falls under Section C25 – Manufacture of metal products. Accounting must distinctly reflect the stocks of raw materials (steel, profiles, sheets) and work in progress, as the production cycle may exceed one fiscal month. Indirect production costs (depreciation of machinery, hall rent, indirect salaries) are allocated based on operating hours or technical norms. The tax base for profit tax is determined after adjusting production costs according to Ministry of Public Finance Order 1802/2014. For the acquisition of heavy machinery, the depreciation rates provided by Law 227/2015 (Fiscal Code) apply, and for land/buildings, the local tax owed by the owner is deducted. Major ANAF control risk: incorrect declaration of VAT on invoices issued for assembly/sub-assemblies – if on-site assembly works are carried out, they may be considered service provisions at the standard rate (19%) or, if they are supplies with assembly, the reverse charge regime for construction applies (according to the Fiscal Code, art. 331). ANAF usually checks the correlation between physical inventories and input/output invoices, as well as the correct classification in the RO e-Factura system for all B2B transactions. Also, registration in the Register of intra-Community operators with ANAF is required if metal structures are exported. At incorporation, the single declaration (D112) is submitted for the fiscal vector, and for metal construction activity, it is recommended to open a site diary (if assembly is performed) and keep all quality certificates for possible tax inspections.