2561
Manufacture of cutting products
CAEN code 2561 covers the manufacture of cutting products, including knives, blades, saws, pocket knives, and other hand cutting tools, as well as blades for industrial machinery. This includes the production of blades for circular saws, knives for meat grinders, and cutting tools for processing metals, wood, or plastics. Activities may involve forging, grinding, heat treatment, and assembly of components, being essential for the manufacturing and construction industry. Companies operating in this field can supply both industrial users and retail, offering standard or customized products.
Entrepreneur Profile
Acest cod este potrivit pentru antreprenori care doresc să producă unelte de tăiere (cuțite, lame, ferăstraie) la scară mică sau industrială, fie ca SRL, fie ca PFA, și care dețin sau intenționează să achiziționeze utilaje specifice de prelucrare a metalelor.
Who should avoid:
Nu se recomandă utilizarea acestui cod pentru activități de reparație sau ascuțire a produselor de tăiat (care intră la codul 3312), pentru comerț cu ridicata sau cu amănuntul al acestora (coduri 4649, 4759), sau pentru fabricarea de lame pentru mașini agricole (cod 2830).
Authorization procedure and Trade Register aspects for CAEN 2561
Registration with the Trade Register (ONRC) for activity CAEN 2561 – Manufacture of cutting products – involves completing the registration declaration according to Law 359/2004. The main activity object is entered as "Manufacture of cutting products", and the coding is mandatory at 4-digit level. No special operating permits from ONRC are required, but a declaration on own responsibility regarding the fulfillment of technical and environmental conditions for carrying out the activity must be submitted. For commercial companies, the sole associate or administrator certifies the registered office through a property deed or a loan for use/lease agreement, accompanied by the owner's consent.
Regulatory framework, specific approvals, and control institutions
The manufacture of cutting products (such as knives, blades, saws, industrial cutting tools) is subject to the provisions of the Government Decision on product safety conditions. Depending on the specifics of the products (e.g., mechanically or electrically driven cutting tools), EU directives on machinery safety (2006/42/EC) may apply. Main control authorities: State Inspectorate for the Control of Boilers, Pressure Vessels and Lifting Installations (ISCIR) – for pressurized cutting machinery, National Authority for Consumer Protection (ANPC) – for compliance of finished products, and National Environmental Guard – if the process involves smoke, dust, or technological waste emissions. For products intended for the food industry, additional sanitary-veterinary approval from DSVSA is required. Avoiding sanctions requires an environmental permit (from APM) and a notification regarding noise and vibration emissions.
Tax management, ANAF audit risk, and specific accounting
From a tax perspective, companies operating under CAEN 2561 must register with the Tax Authority (ANAF) with the appropriate fiscal vector. The tax base for corporate income tax includes revenues from the sale of finished products. For authorized individuals (PFA) or micro-enterprises, the single declaration is submitted for establishing income tax and social contributions. A major ANAF audit risk arises in the context of applying the RO e-Factura system for invoices issued to legal entities, with a deadline of 5 working days from issuance. Specific accounting includes the distinct record of raw materials (steel, hard metals, alloys), work in progress, and finished products, according to OMFP 1802/2014. Depreciation expenses for cutting machinery (presses, lasers, grinders) are calculated using the linear or accelerated method, with useful lives between 4 and 10 years. It is recommended to keep supporting documents for each production batch to face a possible background check or thematic tax inspection requested by ANAF.
Included Activities
- There are no specific included activities recorded at this level.
Excluded Activities
- There are no specific excluded activities recorded at this level.
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What approvals are required for CAEN code 2561?
For the manufacture of cutting products, an environmental permit may be required (if there are pollutant or noise emissions), compliance with fire safety standards, as well as product certification according to European standards (e.g., CE marking for hand tools). Also, if knives or cold weapons are produced, regulations regarding the authorization of production and marketing apply.
What is the tax rate for micro-enterprises with code 2561?
Micro-enterprises carrying out activity 2561 may opt for income tax of 1% (if they have at least one employee) or 3% (without employees), applied to turnover, provided they do not exceed the threshold of EUR 500,000. For companies that do not qualify, the corporate income tax rate of 16% applies.