2512

Authorization procedure and Trade Registry aspects for NACE 2512

Setting up a company with the main activity NACE 2512 - Manufacture of metal doors and windows requires compliance with the standard procedure at the Trade Register (ONRC). According to Law no. 265/2022 on the Trade Register, the registration application must clearly specify NACE code 2512 as the main or secondary activity, depending on tax strategy. When submitting the file, the sworn declaration according to Law 359/2004 is completed, by which the administrator attests to meeting the legal operating conditions, including those relating to the registered office. No special constitutive documents are required compared to the standard form, but it is recommended to include complementary secondary activities in the company contract, such as NACE 2511 (metal structures) or 4334 (metal enclosure works), for operational flexibility.

For fiscal registration, the fiscal registration declaration (D1) is submitted to the Tax Authority (ANAF), where the fiscal vector is completed with the authorized NACE codes. It is mandatory to select the option of paying corporate income tax or micro-enterprise income tax, if the legal conditions are met (turnover under EUR 1,000,000 and at least one employee). For micro-enterprises, the tax rate of 1% (3% if consultancy/management income exceeds 20%) applies only if the main activity is 2512, subject to the exceptions provided by Article 51 of the Fiscal Code.

Regulatory framework, specific approvals and control institutions

The activity of manufacturing metal doors and windows is subject to technical rules on fire safety (according to Law no. 307/2006 and its implementing norms), as well as regulations on quality in construction (Law 10/1995). Although operating permits issued by the Fire Inspectorate (ISU) are not required (unless operating spaces with major fire risk), compliance with standards SR EN 14351-1 for doors and windows, which attest to thermal and mechanical performance, is mandatory. The main control authority is the State Inspectorate in Construction (ISC), which may verify product conformity with declared technical specifications.

For the commercialization of products, registration in the RO e-Factura system is required, mandatory for all invoices issued to legal entities, according to Government Emergency Ordinance no. 120/2021. Also, the company must register in the e-Transport system for movements of goods with high fiscal risk, if purchasing raw materials from other EU member states. No phytosanitary or environmental permits are required, except where the production process involves electrostatic painting or use of solvents, in which case Law no. 278/2013 on industrial emissions applies.

Tax management, ANAF audit risk and specific accounting

The specific accounting for the activity of manufacturing metal doors and windows requires distinct recording of raw material inventories (aluminum profiles, steel, polyurethane, insulating glass) and finished products. The production cost includes direct labor and indirect expenses (electricity, depreciation of cutting and welding machinery). At the end of the month, work in progress is calculated, with a direct impact on the cost of sales.

From a tax perspective, a major ANAF audit risk is generated by transactions involving high-value goods (thermal-pane window sets) purchased from individuals or shell companies. It is recommended to verify suppliers through the RO e-Factura system and keep supporting documents (invoices, delivery notes, orders) for at least 10 years, according to the Fiscal Code. Also, VAT on collection is mandatory if the annual turnover does not exceed EUR 500,000, and VAT settlement is done monthly or quarterly, depending on the option. For intra-Community operations (supply of profiles to EU partners), 0% VAT applies, provided a valid VAT code and transport documents (CMR) are held.

Joint ventures in construction projects require separate accounting and tax records, with the submission of the annual declaration on income from joint ventures (D100). Frequent errors in fiscal classification (incorrectly classifying products under a divergent NACE code) attract penalties of up to RON 5,000, according to Law no. 207/2015. We recommend hiring a junior tax consultant for monthly verification of high-risk transactions, especially for supplies of metal assemblies to real estate developers.