2530
Manufacture of weapons and ammunition
This code covers the manufacture of firearms, ammunition and accessories for military, hunting or sporting use. It includes the production of portable weapons, spare parts and ammunition of all calibers. Activities are strictly regulated and require special authorizations from the Romanian authorities.
Entrepreneur Profile
Acest cod este destinat producătorilor autorizați de armament și muniție, inclusiv fabrici de armament, ateliere de producție a armelor de vânătoare sau sportive, și companii care produc componente pentru industria de apărare. Este potrivit pentru SRL-uri sau societăți pe acțiuni care dețin licențe de la Ministerul Apărării sau de la Ministerul de Interne.
Who should avoid:
Avoid the exclusive use of code 2530 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.
Authorization procedure and Trade Register aspects for CAEN 2530
The establishment of a company carrying out the manufacture of weapons and ammunition (CAEN 2530) requires compliance with specific steps, which go beyond the standard registration formalities at the Trade Register (ONRC). Any legal entity intending to operate in this field must first obtain the authorization from the National Agency for Export Controls (ANCEX) – Ministry of Foreign Affairs, for the production and trade of military products. Without this authorization, operation is prohibited, and registration with the Trade Register is subject to the resolutory condition of obtaining prior approvals. When filing the application, a declaration on own responsibility according to Law 359/2004 must be completed, in which the associates declare that they will request the ANCEX authorization immediately after registration. The constitutive act must mention the main object of activity CAEN 2530, and secondary objects must not contravene legal restrictions on national security. The Trade Register will require proof of the registered office, which must comply with physical security regulations and not be located in residential areas. Additionally, managers and associates must present a criminal record and, in some cases, a tax record, to demonstrate no criminal record related to arms trafficking or tax evasion.
Regulatory framework, specific approvals and control institutions
The activity of manufacturing weapons and ammunition is strictly regulated by Law no. 126/1995 on the regime of pyrotechnic materials and articles, as well as by Government Ordinance no. 4/2001 on the control of exports of military products. The main approval institution is ANCEX, which issues the production license after verifying technical capacity and security measures. In addition, the Ministry of National Defense (MApN) and the Ministry of Internal Affairs (MAI) may impose additional conditions regarding the storage and transport of ammunition. Obtaining a fire safety approval from the Inspectorate for Emergency Situations (ISU) as well as an environmental permit from the National Agency for Environmental Protection (ANPM) is mandatory, as the manufacturing process involves hazardous substances and toxic waste. Also, the transport of finished products is carried out on the basis of special permits issued by the MAI. Any change in the production process or premises must be notified to ANCEX, and non-compliance with these obligations leads to suspension or withdrawal of the license.
Fiscal management, ANAF audit risk and specific accounting
From a fiscal point of view, companies with CAEN 2530 are subject to the general rules of the Fiscal Code, but with significant particularities. Military products are exempt from VAT under Article 294 of the Fiscal Code, but only if intended for armed forces or other authorized entities. This requires strict recording of deliveries and keeping supporting documents for each transaction, to avoid VAT adjustments during controls. Corporate income tax is calculated according to standard rules, but expenses for security, guarding and special storage are deductible, provided they are properly documented. The Tax Authority (ANAF) considers this field as high fiscal risk, therefore inspections are frequent and detailed. Special attention is given to Declarations 394 and D406 (SAF-T), where invoices issued to military or foreign entities must be correctly reported. Also, registration in the RO e-Factura system is mandatory for all issued invoices, and non-compliance with deadlines entails significant fines. Specific accounting requires separate recording of stocks of explosive materials, work in progress and finished products, according to national accounting standards. Any inventory difference may trigger an operational control by ANAF or criminal investigation bodies, due to the sensitivity of the activity. We recommend implementing a robust internal control system, with restricted access to data and long-term document retention, in accordance with extended prescription periods for the military field.
Included Activities
- ✅ Manufacture of portable firearms (pistols, rifles, machine guns)
- ✅ Manufacture of ammunition for firearms
- ✅ Manufacture of parts and accessories for weapons
- ✅ Manufacture of hunting and sporting weapons
- ✅ Manufacture of heavy weapons (howitzers, cannons, launchers)
- ✅ Manufacture of grenades, bombs and torpedoes
- ✅ Manufacture of weapon guidance systems
- ✅ Manufacture of projectiles and cartridges
- ✅ Manufacture of compressed air and spring weapons
Excluded Activities
- ❌ Manufacture of bladed weapons (swords, knives)
- ❌ Manufacture of pyrotechnic articles (firecrackers, fireworks)
- ❌ Manufacture of immobilization devices (stun guns)
- ❌ Manufacture of toy weapons
- ❌ Manufacture of antique weapons and decorative replicas
- ❌ Manufacture of nuclear weapon components
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to carry out activities under CAEN code 2530?
A license for the manufacture of weapons and ammunition issued by the Ministry of National Defense or the Ministry of Internal Affairs is required, depending on the type of weapon. Also, a security authorization and compliance with ISU regulations are mandatory.
Can I produce hunting weapons under this CAEN code without being registered as a military weapons manufacturer?
Yes, but you must obtain a special authorization from the General Inspectorate of the Romanian Police for the manufacture of hunting and sporting weapons. Production is strictly regulated and involves periodic inspections.