2594

Authorization procedure and Trade Register aspects for CAEN 2594

For registration with the Trade Register (ONRC) of the activity of manufacturing screws, bolts and other threaded articles, the CAEN code 2594 is used. This also includes the manufacture of rivets and washers, being a specific industrial activity. When establishing a company or modifying the object of activity, a declaration on own responsibility according to Law 359/2004 is submitted, by which the administrator certifies the fulfillment of legal operating conditions. No prior approvals issued by ONRC are required, but the correct declaration of the main object of activity is mandatory. Upon registration, the standard form is completed specifying CAEN 2594, and the Trade Register will verify whether the company name is already registered. I recommend including in the founding deed a clause providing for the possibility of carrying out related activities (cutting, turning, heat treatments) to avoid subsequent amendments.

Regulatory framework, specific permits and control institutions

The activity of manufacturing threaded articles does not require a special environmental permit if it does not exceed the thresholds set by the legislation on industrial emissions (Law 278/2013). However, for galvanizing or electrochemical treatment operations, permits from the Environmental Protection Agency (APM) are required. The relevant control institutions are the Tax Authority (ANAF), the Labor Inspectorate (ITM) and the Public Health Directorate (DSP), depending on the specifics of production. According to Law 319/2006 on occupational safety and health, risk assessment and staff training for operating processing machinery are required. If CNC milling machines or lathes are used, ISCIR rules apply if they are pressure equipment. For products intended for export, CE certification according to harmonized standards EN ISO 898-1 for screws and EN ISO 4032 for nuts is necessary.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal point of view, the CAEN code 2594 falls within the scope of industrial production, with the application of the standard VAT rate (19%). Upon establishment, the tax vector is requested through declaration 010, and estimated payments are submitted according to the RO e-Factura system for invoices issued between legal entities. Companies with a turnover under 1,000,000 euros can be micro-enterprises, with a tax of 1% or 3% on income, depending on the number of employees. Management accounting is essential: separate tracking of raw material consumption (steel, stainless steel, brass) and direct labor is recommended. A major risk of ANAF audit arises in the declaration of work in progress and the valuation of semi-finished product inventories. Depreciation of machinery (lathes, presses) is calculated linearly over the normal useful life (8-12 years). For maintenance and repair expenses, limited deductibility rules apply. It is mandatory to store supply invoices for controlling the origin of metals and complying with production waste rules according to Government Emergency Ordinance 92/2021.