2711
Manufacture of electric motors, generators and transformers
This code covers the manufacture of electric motors, generators and transformers, including related components and subassemblies. Activities include the production of DC and AC motors, generators for power plants or generating sets, as well as power and distribution transformers. It is a code specific to industrial production, not to trading or repairs.
Entrepreneur Profile
Producători industriali, fabrici și ateliere de producție specializate în fabricarea de echipamente electrice rotative și statice. Este potrivit pentru SRL-uri sau companii care dețin linii de producție pentru motoare, generatoare sau transformatoare, inclusiv pentru producția de componente destinate altor industrii (energie, automatizări, construcții de mașini).
Who should avoid:
Avoid the exclusive use of code 2711 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 2711
Setting up a company for CAEN class 2711 requires registration with the Trade Register (ONRC) under Law 359/2004, through a sworn declaration regarding the fulfillment of operating conditions. No prior approvals are required for registration, but later ISCIR authorizations are necessary for production and repair activities of motors/generators. The minimum share capital is 1 RON (for LLC), but a minimum of 200 RON is recommended to cover initial costs. When completing the sole declaration, the main activity object is coded CAEN 2711 – manufacture of electric motors, generators and transformers.
Regulatory framework, specific approvals and control institutions
Main normative acts: Law 163/2016 on machinery safety, Government Decision 270/2010 for ISCIR, Regulation (EU) 2019/1781 on electric motors. Control institutions: ISCIR (for manufacturing and repair authorizations under pressure), Tax Authority (ANAF) (tax control), National Authority for Consumer Protection (ANPC) (consumer protection). Mandatory approvals: ISCIR TR-1 authorization for construction and repair of motors/generators, ANR approval for transformers. Repair and maintenance activities of electric motors are subject to ISCIR technical supervision. Quality certifications (ISO 9001, ISO 14001) are not mandatory but increase competitiveness.
Environmental conditions are regulated by environmental permit (classification stage decision) for activities involving painting, impregnation or use of solvents. We fall under Law 278/2013 on industrial emissions (for capacities > 50 kW). Mandatory: registration as waste generator (WEEE).
Tax management, ANAF audit risk and specific accounting
CAEN 2711 falls under manufacture of electrical machinery and equipment – net profit margin ranges between 8-15% (Ro_Imm 2023 report). Recommended: corporate income tax 16% (not micro-enterprise because it often exceeds the 500,000 euro threshold or has more than 9 employees). VAT on collection mandatory for turnover under 4.5 million RON - accelerates cash collection. VAT exemptions for direct exports (customs code 8501-8504), but with proof of intra-Community transport. Major risk of ANAF audit: transactions with related parties (transfer pricing), deduction of expenses for strategic raw materials (copper, silicon steel) and asset revaluations (specific machinery). Management accounting mandatory: job order costing (direct materials, direct labor, indirect production costs - machinery depreciation, maintenance). List of raw materials: electrical sheet, enamelled copper wire, insulating paint, ferromagnetic core. Account 345 - Finished goods are valued at production cost. Development costs (design of new models) can be capitalized under IAS 38 if criteria are met. Non-use of account 6811 (depreciation) for generator machinery (useful life 8-12 years) attracts tax adjustments. Special regime RO e-Factura (mandatory B2B from 1 July 2024) and RO e-Transport for transports of goods with tax risk (copper, large transformers). Companies carrying out maintenance contracts for diesel generators include penalty and ISCIR guarantee clauses.
Included Activities
- ✅ Manufacture of DC and AC electric motors (excluding starter motors for vehicles)
- ✅ Manufacture of electric generators (including for wind turbines, hydroelectric power plants, generating sets)
- ✅ Manufacture of power, distribution and isolation transformers
- ✅ Manufacture of static converters (rectifiers, inverters) and inductors
- ✅ Manufacture of uninterruptible power supplies (UPS)
- ✅ Manufacture of parts and subassemblies for motors, generators and transformers (stators, rotors, magnetic cores, coils, etc.)
Excluded Activities
- ❌ Manufacture of starter motors and alternators for vehicles (code 2931)
- ❌ Manufacture of electrical measuring and control instruments (code 2651)
- ❌ Manufacture of telecommunications equipment (code 2630)
- ❌ Manufacture of batteries and accumulators (code 2720)
- ❌ Repair and maintenance of motors, generators and transformers (code 3314)
- ❌ Installation, mounting and maintenance of electrical equipment (code 4321)
- ❌ Wholesale or retail trade of these products (specific trade codes)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for manufacturing electric transformers?
In addition to the operating authorization and registration with the Trade Register, it is necessary to comply with technical standards (SR EN 60076, SR EN 61558) and, depending on voltage, ISCIR authorization may be required for large power transformers. Energy efficiency regulations (EU Regulation 548/2014) also apply.
Can I use this CAEN code for electric motor repairs?
No. Repairs and maintenance of motors, generators and transformers fall under code 3314 (Repair of electrical equipment). If the main activity is repair, you must use code 3314, not 2711.