2553

Authorization procedure and Trade Register aspects for CAEN 2553

Registration with the Trade Register (ONRC) of the General mechanical operations activity (CAEN 2553) involves completing the affidavit in accordance with Law 359/2004. You will declare the main activity object as CAEN 2553, and for secondary objects you may include other related industrial activities, such as manufacture of metal structures (2511) or treatment and coating of metals (2561). CAEN code 2553 refers to turning, milling, drilling, grinding and other general mechanical processing operations, on a subcontracting basis or for third parties. No special authorization is required for this code unless the activities involve the manufacture of dual-use products (military). For the possession of heavy industrial machinery, lease contracts or ownership must be recorded in the Trade Register only as supporting documents. In the case of micro-enterprises, the fiscal vector is finalized with the Tax Authority (ANAF) by submitting the fiscal registration declaration (D100) and the questionnaire for determining the income tax of micro-enterprises, with CAEN code 2553.

Regulatory framework, specific permits and control institutions

The general mechanical activity is carried out under the Labor Code (Law 53/2003) and the occupational safety and health regulations (Law 319/2006). The Territorial Labor Inspectorate (ITM) controls the provision of protective equipment, employee training and compliance with working hours. Also, the Emergency Situations Inspectorate (ISU) checks the operating permits for spaces where machine tools are operated, in compliance with fire safety regulations. If the activity involves welding or laser cutting, regulations on pollutant emissions apply (Law 74/2012 on air quality). No environmental permits are required for low-impact activities, but for high-noise machinery, noise level measurement may be requested according to WHO standards. In the case of ferrous metal processing, metal waste must be managed in accordance with Government Emergency Ordinance 92/2021 on waste regime, and contracts with authorized collection companies must be kept on file.

Tax management, ANAF audit risk and specific accounting

From a VAT perspective, if the processing is performed for clients in Romania, the standard rate of 19% applies (or 5% for certain exceptions). For EU clients, the processing service is VAT-exempt if the goods remain the property of the beneficiary and move between states (according to Art. 271 of the Fiscal Code). It is mandatory to issue electronic invoices through the RO e-Factura system for B2B operations. Profit tax or micro-enterprise income tax is calculated based on recorded revenues, and expenses for raw materials (steel, aluminum, tools) are deductible only if justified with purchase documents and consumption notes. ANAF may verify the reality of subcontracting operations (service contracts, timesheets, delivery notes for completed works). Major audit risk: correctness of recording depreciation costs for machine tools (if value exceeds 2,500 RON, depreciation is linear over useful life). Accounting must distinctly reflect processing operations from trading operations. For work performed for third parties, written contracts with liability clauses for parts received from the client are recommended. Failure to comply with the obligation to submit the ultimate beneficiary declaration may result in fines from 5,000 to 10,000 RON.