2591
Manufacture of tanks, reservoirs and containers of steel
This code covers the manufacture of tanks, reservoirs and similar products of steel, including barrels, drums, cans, tanks and other metal packaging. Activities include processing steel sheet by cutting, bending, welding and assembling to create finished products used for storing and transporting liquids, gases or solid materials. It is relevant for manufacturers serving industries such as chemical, food, petroleum or construction.
Entrepreneur Profile
Acest cod este destinat producătorilor industriali, atât SRL-uri cât și PFA-uri, care dețin echipamente de prelucrare a tablei de oțel (prese, mașini de sudură, linii de vopsire) și fabrică recipienți metalici standard sau la comandă. Este potrivit pentru ateliere de metalurgie, fabrici de ambalaje metalice, producători de rezervoare și containere, precum și pentru companii care oferă servicii de fabricație la cheie pentru clienți din industrie.
Who should avoid:
Avoid the exclusive use of code 2591 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 2591
When registering at the Trade Register (ONRC) of an LLC or sole proprietorship with CAEN code 2591 "Manufacture of tanks, reservoirs and containers of steel", the main activity must be stated exactly according to the Classification of Activities in the National Economy and completed with a detailed description of the products: containers for compressed gases, barrels, metal containers, tanks, etc. The affidavit provided for by Law 359/2004 is completed, certifying compliance with the legal operating conditions. For this class, an environmental opinion from the Environmental Protection Agency may be required, depending on production capacity and technologies used (welding, painting, heat treatments). The specific check at the Trade Register (ONRC) concerns the conformity of the registered office with the industrial production destination.
Regulatory framework, specific permits and control institutions
The activity of manufacturing steel containers falls under Directive 2014/29/EU harmonized by Government Decision 974/2014 on the placing on the market of simple pressure vessels. Containers for gases are subject to ISCIR (State Inspectorate for the Control of Boilers, Lifting Installations and Pressure Vessels) – ISCIR permits and periodic checks. For containers used in the transport of dangerous goods (ADR), Order 1370/2014 applies. Finished products must bear the CE marking and be accompanied by the EU declaration of conformity. Current controls are carried out by ISCIR, the Labour Inspectorate (ITM) (regarding occupational safety and authorized welders) and the Environmental Guard, especially for pollutant emissions and metal waste. The Tax Authority (ANAF) checks the incidence of excise duties on energy products used in the technological process.
Tax management, ANAF audit risk and specific accounting
Accounting must distinctly record raw materials (steel, cast iron) and production costs (labour, energy, depreciation of welding and pressing equipment). VAT on the delivery of containers applies the standard rate of 19%; there are no specific exemptions. For exports or intra-Community supplies, proof of transport and corresponding tariff codes (e.g., 7310 or 7311) are required. The Tax Authority (ANAF) may initiate an audit regarding the valuation of raw material and finished product inventories, especially in case of large price variations of steel. The risk of control focuses on the consistency between reported energy consumption, physical inventories and declared production. Declaration 394 and the RO e-Factura system must be correctly used for all invoices issued and received. When hiring welding personnel, the ISCIR authorization and welder certificates are checked; these documents must be kept in the employee's file for potential ITM inspections. The annual tax closure involves physical inventory of containers and adjustment of production costs. For the ancillary activity (repairs), the same tax regime applies.
Included Activities
- ✅ Manufacture of steel containers for compressed or liquefied gases
- ✅ Manufacture of steel barrels and drums
- ✅ Manufacture of steel cans and boxes
- ✅ Manufacture of large containers (tanks, silos) of steel for storage
- ✅ Manufacture of light metal packaging (tin cans, lids)
- ✅ Manufacture of transport containers (shipping containers, tankers)
- ✅ Manufacture of parts and accessories for steel containers (lids, valves, handles)
Excluded Activities
- ❌ Manufacture of containers from plastic or composite materials
- ❌ Manufacture of containers from aluminium (code 2592)
- ❌ Manufacture of packaging from glass or wood
- ❌ Manufacture of containers for medical use (code 3250)
- ❌ Manufacture of containers for the nuclear industry (code 2599)
- ❌ Manufacture of pressure vessels for boilers (code 2530)
- ❌ Manufacture of waste containers (code 2599)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for manufacturing steel pressure containers?
For pressure containers, an ISCIR authorization (State Inspectorate for the Control of Boilers, Pressure Vessels and Lifting Installations) is required, as well as compliance with Directive 2014/68/EU (PED). Products must be CE marked and have a certificate of conformity issued by a notified body.
Can I produce metal packaging for the food industry with this CAEN code?
Yes, but you must comply with regulations on materials in contact with food (EC Regulation 1935/2004). The containers must be made of stainless steel or steel with an appropriate protective layer, and the production process must be HACCP or ISO 22000 certified.