2522

Authorisation procedure and Trade Register aspects for NACE 2522

For the activity of manufacturing tanks, reservoirs and metal containers (NACE 2522), the establishment of the company at the Trade Register (ONRC) requires selecting this code as the main or secondary activity. When submitting the file, you must fill in the sworn statement according to Law 359/2004, specifying that all production and storage spaces comply with fire safety and environmental standards. No prior approval from the Trade Register Office is required for this code, but the company must meet the general operating conditions (registered office, minimum share capital, shareholders).

After registration, you must obtain a registration certificate attesting the NACE code 2522. If the activity also includes welding or painting, you will need additional authorisations from the Fire Inspectorate (ISU) and from the Environmental Protection Agency (APM) for emissions and waste. Also, ensure that the premises correspond to the industrial destination – if the space has a different designation, you must obtain an operating authorisation with change of destination from the town hall.

Regulatory framework, specific permits and control institutions

The main normative act governing this activity is Law 319/2006 on occupational safety and health, complemented by ISU norms. The production of metal tanks involves welding, cutting, handling of heavy metal – therefore the employer has the obligation to assess risks and develop a prevention plan. Labour control is carried out by the Labour Inspectorate (ITM), and for fire conditions – by the Fire Inspectorate (ISU).

Regarding environmental protection, Law 278/2013 on industrial emissions requires integrated authorisation (AIA) for large production capacities. If you exceed certain thresholds (e.g. solvent consumption or production capacity), you will need an environmental permit. Also, resulting metal waste must be managed according to Government Emergency Ordinance 92/2021 on waste regime, and recycling certificates are submitted to the Tax Authority (ANAF). For finished products, if the tanks are intended for transport or storage of dangerous substances, ADR (for road transport) and specific technical standards (EN 14620, EN 14015) apply. Notification to ISCIR is mandatory for pressure vessels.

Tax management, ANAF audit risk and specific accounting

From a VAT perspective, the manufacture of metal tanks is subject to the standard rate of 19%. You are obliged to register for VAT if you exceed the threshold of RON 300,000 (or optionally below this threshold). If you supply to VAT-registered legal entities, you are obliged to issue invoices through the RO e-Factura system starting from 1 January 2025, according to Government Emergency Ordinance 75/2024. Expenses for raw materials (steel, aluminium) are fully deductible if supported by invoices. Finished product inventories are valued at production cost according to OMFP 1802/2014.

A major ANAF audit risk relates to underreporting production or failure to declare all income – the activity often involves cash sales or sales to individuals, which attracts checks. ANAF may request production records, consumption notes, warehouse cards. I recommend using an ERP system to ensure traceability of batches. Also, the fiscal vector must be updated at the Trade Register if you add NACE code 2522 later. Ensure you have employment contracts for welders and pay contributions on time – ITM and ANAF cooperate in cross-checks. For tax incentives, if the activity takes place in disadvantaged areas, you may benefit from profit tax exemptions (Law 296/2023). However, documentation must be impeccable to avoid VAT adjustments or penalties.