2630

Authorisation procedure and Trade Register aspects for CAEN 2630

To carry out the activity of manufacturing communication equipment, CAEN code 2630, registration with the National Trade Register Office (ONRC) is mandatory. The applicant (authorised natural person, legal entity or company) must submit the Registration Application (standard form), the constitutive act (for companies), the affidavit according to Law 359/2004 on fulfilment of operating conditions, and proof of registered office (lease contract, property deed, etc.).

In the affidavit, it is stated that the activity complies with the specific authorisation conditions (e.g., technical approvals for equipment falling under electronic communications regulations). Also, for the main activity object, it is recommended to clearly specify it, as it influences the fiscal vector and subsequent reporting obligations.

The legal processing term at ONRC is 1-5 working days for standard registration, and the company acquires legal personality on the date of registration. Do not forget that the CAEN Rev. 3 nomenclature for this class includes the manufacture of communication equipment (emission, transmission, reception, amplification, switching, multiplexing) and excludes installation or maintenance activities (which fall under another code).

Regulatory framework, specific approvals and control institutions

In addition to registration with the Trade Register, the activity of manufacturing communication equipment may require supplementary approvals, depending on the exact type of products. If the equipment is intended for radiocommunications, an authorisation from the National Authority for Administration and Regulation in Communications (ANCOM) is required. For household appliances or electronic components (other than communications), the EMC Directive (Electromagnetic Compatibility) and CE marking, verified by notified bodies, apply.

Relevant control institutions include ANCOM for compliance with the electronic communications regulatory regime, the Ministry of Economy (for industrial security approvals), the National Authority for Consumer Protection (for product compliance), and the Territorial Labour Inspectorate (for safety of manufacturing processes). Do not forget that if dual-use technologies (military/civil) are used, an approval from the Ministry of Defence may be necessary.

To carry out the activity, you must comply with Law 304/2003 on electronic communications (as amended) and the specific technical norms. I recommend consulting a specialist to identify the exact authorisations needed, as penalties for lack of approvals may include substantial fines and suspension of activity.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal perspective, this activity generally falls under 16% profit tax (or income tax for micro-enterprises, if conditions are met). Registration as a VAT payer above the threshold of RON 300,000 is mandatory (or optional below this threshold). The RO e-Factura system becomes mandatory for invoices issued to legal entities starting 2024, and the e-Transport system may apply for transports of raw materials or finished goods with high fiscal risk (if included in the approved list).

Accounting must separately reflect manufacturing costs (raw materials, labour, equipment depreciation, research and development expenses) and any revenue from sales of finished goods. Financial data must be reported through declarations 101 (profit), 100 (VAT), 112 (contributions), and for employees the standard rules apply. Potential ANAF audit risks include deductibility of raw material expenses, accurate documentation of inventories and work-in-progress, as well as compliance with transfer pricing for transactions with related parties.

I recommend implementing a management accounting system that separates costs for communication equipment from other activities and maintaining strict records of approvals and authorisations. Do not forget to update the fiscal vector at ONRC for any change in the activity object and to submit the annual financial statements.