2521

Authorization procedure and Trade Registry aspects for CAEN 2521

Setting up a company that will carry out the activity of Manufacture of radiators and central heating boilers; manufacture of steam generators and boilers (CAEN 2521) involves following the standard registration steps at the National Trade Register Office (ONRC). When submitting the file, the registration form must include the CAEN code 2521 as the main or secondary activity. There is no special minimum capital requirement beyond the provisions of Law 31/1990. The founders submit a sworn declaration according to Law 359/2004 for authorization to operate. For this class, operating permits do not require prior environmental approvals at registration, but later, upon starting production, an environmental permit must be obtained from the Environmental Protection Agency (APM). It is also mandatory to notify the Emergency Situations Inspectorate (ISU) and comply with fire safety regulations specific to thermal processes. Upon incorporation, the sole tax registration declaration (Form 010) is also completed for the assignment of the unique registration code and the fiscal vector. Economic operators must declare the registered office and any separate work points, which also involve obtaining operating permits from city halls or local authorities.

Regulatory framework, specific approvals and control institutions

Manufacturers of radiators, boilers and steam generators are subject to specific technical and safety regulations. The manufactured products must comply with energy performance and emission standards, including requirements from the European Ecodesign Legislation (Directive 2009/125/EC) and Regulation (EU) 813/2013 for boilers. For steam generators, Directive 2014/68/EU (PED) on pressure equipment applies. Technical control is carried out by the ISU and the State Inspectorate for Control of Boilers and Pressure Vessels (ISCIR). The operator must submit the technical documentation of the products to the National Energy Regulatory Authority (ANRE) for high-power boilers, but also to the National Authority for Consumer Protection (ANPC) for consumer protection. Obtaining approvals from ISCIR for production is not mandatory, but for the use of pressure equipment in the factory, ISCIR approval is required. Furthermore, distribution of products on the domestic market involves compliance with Law 449/2003 on CE marking. Environmental authorities control emissions from the manufacturing process (welding, painting) according to Law 104/2011 on air quality.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, VAT registration is mandatory upon reaching the exemption threshold of 300,000 RON, but can be optional from the start to recover taxes on investments. CAEN code 2521 is not exempt from the RO e-Factura system, so all invoices issued between taxable persons must be sent mandatorily in the national system, under penalty of fines from 5,000 to 10,000 RON. Specific accounting includes separate tracking of production costs by cost centers, recording of raw material inventories (steel, cast iron, components) and finished goods. Linear or accelerated depreciation of specific machinery (hydraulic presses, welding lines) is made according to the Fiscal Code. When determining taxable profit, deductions for investments in technological equipment are taken into account, according to facilities for the manufacturing industry. Also, profit tax exemptions may apply for reinvested profit according to Law 227/2015. The risk of ANAF audit is high, given the specificity of production and price margins. ANAF may verify the correct classification of sales revenues and material expenses, as well as compliance with the 19% VAT rate. To avoid adjustments, it is recommended to keep supporting documents for purchases of raw materials and tools, including quality certificates for finished products. There are no specific obligations regarding cash payments above the legal threshold of 5,000 RON/day, but electronic payments are recommended for fiscal traceability.