2552
Heat treatment of metals
CAEN code 2552 covers heat treatment services for metals, such as hardening, tempering, carburizing, nitriding, or annealing. These processes modify the physical and mechanical properties of metal parts, improving hardness, strength, or ductility. Specialized companies take over components from manufacturers or mechanical workshops and subject them to controlled heating and cooling cycles in industrial furnaces to achieve the required technical specifications.
Entrepreneur Profile
Acest cod este destinat firmelor specializate în prestarea de servicii de tratamente termice pentru terți, precum ateliere de tratamente termice, SRL-uri cu cuptoare industriale, sau microîntreprinderi care deservesc industria metalurgică, auto, aeronautică sau de utilaje. De asemenea, poate fi utilizat de producătorii de piese metalice care externalizează această etapă.
Who should avoid:
Avoid the exclusive use of code 2552 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 2552
For registration with the Trade Register (ONRC) of the heat treatment of metals (CAEN 2552) activity, standard documents are required: registration application, articles of incorporation, identity documents, signature specimen, and affidavit according to Law 359/2004 on fulfilling operating conditions. No special environmental or ISCIR permits are required at registration, but the subsequent process requires obtaining an environmental permit (APM) and complying with labor inspectorate (ITM) rules. Documents are submitted to ONRC within 30 days from the start of activity, and in case of changes (registered office, associates, secondary activity object), the registration is updated. Other recommended secondary CAEN codes: 2562 (metal forming operations), 3311 (repair of fabricated metal products).
Regulatory framework, specific permits, and control institutions
Heat treatment activities (hardening, annealing, carburizing, nitriding, etc.) fall under HG 856/2002 on waste management, Law 104/2011 on air quality, and Law 123/2012 on industrial emissions (SEVESO for hazardous installations). Periodic checks by ITM (safety for machinery using cyanides or gases), ISCIR (pressure installations), Environmental Guard (emissions of metal powders and waste oils). Without an environmental permit, operation is illegal; fines exceed 50,000 RON. An environmental permit is mandatory for any heat treatment installation with a capacity over 50 kg/h.
Fiscal management, ANAF audit risk, and specific accounting
CAEN 2552 generates metal waste (classification code 10 09 15* according to HG 856), whose accounting records are kept through account 3024 (consumable materials) and 708 (income from valorization). For exports, VAT exemption applies for processed goods for third parties (art. 294 Fiscal Code). Monthly declaration in Declaration 300 with the client's tax code and transport documents. ANAF verifies transfer pricing compliance (processing services to affiliates). Audit risks: under-reporting of waste and failure to apply the 3% tax on income from valorization (art. 5.2 of OUG 44/2022). Mandatory: waste input-output register (DECI), annual reporting to APM via FORMULAR B. In case of using industrial gases (nitrogen, argon), excise duties apply according to art. 358 Fiscal Code (exemption for industrial consumption). For B2B contracts, invoicing is done with 19% VAT (exemption under art. 294 only for direct exports). At incorporation, choose between profit tax (16%) or micro-enterprise tax (3% up to 500,000 euro turnover). Recommended: special VAT account and RO e-Factura reporting for all processing operations.
Included Activities
- ✅ Hardening and tempering of metal parts
- ✅ Carburizing and nitriding of surfaces
- ✅ Annealing and normalizing
- ✅ Heat treatments in vacuum or controlled atmosphere
- ✅ Artificial aging of alloys
- ✅ Induction or laser beam heat treatments
Excluded Activities
- ❌ Manufacture of metal parts by forging or pressing (code 2550)
- ❌ Welding and other metal assembly operations
- ❌ Heat treatments performed within the manufacturing process of finished products (e.g., in the automotive industry, at the component manufacturer)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What permits are required to carry out heat treatment activities for metals?
In addition to registration with the Trade Register (ONRC) with CAEN code 2552, obtaining an environmental permit from the Environmental Protection Agency (APM) is necessary if the heat treatment installations exceed certain capacity thresholds. Also, ISU rules on fire safety must be observed, and if gases or hazardous substances are used, additional regulations apply.
What are the main taxes and fiscal obligations for a company with CAEN code 2552?
The company is subject to profit tax (16%) or micro-enterprise income tax (1% or 3%, depending on income), VAT (if it exceeds the threshold of 300,000 RON), and social contributions for employees. There are no special taxes for this code, but consulting an accountant for specific details is recommended.