2563

Authorisation procedure and Trade Register aspects for CAEN 2563

For registration with the National Trade Register Office (ONRC) of a company with the main object of activity CAEN 2563 (Manufacture of tools), the standard constitutive documents are submitted, and upon incorporation, a sworn declaration according to Law 359/2004 is completed, attesting to compliance with legal conditions. The main object of activity must be explicitly stated with the full name and CAEN code 2563. For the registered office, proof of possession of the space (lease contract, ownership) is generally required, and if production activities are carried out, it must be analysed whether the declared office is authorised by the local authorities (Local Council Decision) for carrying out industrial activities. In addition, for some production units, an opinion from the Environmental Protection Agency may be required, and the Trade Register may request this opinion as a supplementary document for registration.

Regulatory framework, specific approvals and control institutions

The activity related to CAEN 2563 falls under the manufacture of hand tools and implements, respectively the manufacture of finished metal products. Economic operators must comply with the quality standards imposed by national and European regulations (e.g., SR EN ISO 9001, if certification is desired). Products may fall under EU Directives on machinery safety. Control institutions are: Labour Inspectorate (ITM) (for compliance with occupational health and safety rules), National Environmental Protection Agency (for waste, emissions, noise) and National Authority for Consumer Protection (for product conformity). For marketing tools, declarations of conformity and CE marking may be required. The manufacturer must have technical records and production tests. Management of resulting waste (metals, oils, emulsions) requires contracts with authorised operators and monthly records according to Government Emergency Ordinance 92/2021.

Tax management, ANAF audit risk and specific accounting

From a fiscal point of view, the company carrying out the activity CAEN 2563 registers as a payer of corporate income tax (or micro-enterprise income tax, if it meets the legal conditions). VAT obligations involve submitting periodic returns (VAT return, declaration 394) and issuing electronic invoices through the RO e-Factura system. Management accounting will track production costs: raw materials (metal, alloys), direct labour, indirect expenses. Depreciation of specific machinery is carried out according to depreciation catalogues (legal depreciation rate for industrial machinery: 15-20 years). The risk of an ANAF audit may arise from discrepancies between physical and book inventories, incorrect application of the commercial margin when selling tools to beneficiaries, or failure to declare income from exports within the RO e-Transport system. It is recommended to keep supporting documents for raw material purchases and sales, as well as production records. In case of a tax inspection, the company must present warehouse records, incoming-receipt notes and delivery notes, as well as the stock balance sheet. Non-compliance with obligations related to waste management (without collection contracts) may attract sanctions from the Environmental Guard, and failure to declare income to ANAF may lead to the establishment of additional differences and accessories.