2540

Authorization procedure and Trade Register aspects for CAEN 2540

The incorporation of a company operating in the field of CAEN 2540 – manufacture of metal products by plastic deformation and powder metallurgy – is carried out in accordance with Law No. 31/1990, by registration with the Trade Register (ONRC). When submitting the file, the operating authorization is requested based on a declaration on own responsibility according to Law 359/2004. For this CAEN class, no additional approvals are required at registration, only the registered office and declared technical capacity are verified. Subsequently, if the activity involves risky machinery (e.g., mechanical or steam presses), checks may be requested from the Labor Inspectorate (ITM) and the Emergency Inspectorate (ISU). The average registration time at ONRC is 1-3 working days for complete files. It is mandatory to register the main object of activity with the Trade Register, to which relevant secondary objects are added, such as 2562 (general mechanical operations) or 2573 (manufacture of dies). Any subsequent change concerning production capacity or location shall be notified to ONRC and, where applicable, building or environmental permits shall be obtained.

Regulatory framework, specific approvals and control institutions

The main applicable normative act is Law 319/2006 on occupational safety and health, supplemented by specific standards for plastic deformation machinery. Risky installations (e.g., mechanical hammers, hydraulic presses with force exceeding 200 tons) require periodic technical inspection by ISU and ITM. The National Environmental Guard controls metal powder emissions and waste management (oils, emulsions, metal scraps). If the activity involves heavy metal powders (lead, cadmium), the REACH regime applies and an integrated environmental permit is required if thresholds from 2024 are exceeded. For the export of finished products (e.g., forged parts), a certificate of origin is issued by the Chamber of Commerce. In the military field, MApN approval is required for processing strategic alloys. All equipment supply contracts must comply with EU directives on electromagnetic compatibility and safety.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, CAEN 2540 requires registration with the Tax Authority (ANAF) within 30 days of establishment, completing the fiscal vector. VAT applies at standard rate (19%) for finished products, except for intra-community supplies which are exempt with right of deduction. ANAF periodically checks transfer prices in case of transactions with related parties, especially for subcontracting of deformation operations. Major audit risk: incorrect declaration of the tax base for purchases of second-hand machinery from outside the EU (obligation of reverse charge according to the Fiscal Code). Accounting must separately track raw material costs (sheets, metal powders), depreciation of machinery (normal operating life 8-12 years), and stocks of forged or sintered parts. Costs for maintenance of dies and equipment are recorded as current maintenance or investments. Also, the obligation to report in the RO e-Factura system applies for all B2B invoices starting from 2024. For personnel working in areas with noise exceeding 85 dB, additional contributions to the health fund (0.5%) are due.