2712

Authorization procedure and Trade Register aspects for CAEN 2712

For the registration of a company with the main object of activity CAEN 2712 - Manufacture of electricity distribution and control apparatus, the standard procedure at the Trade Register (ONRC) is followed. The registration file includes the standard application, the constitutive act, proof of registered office and the affidavit according to Law 359/2004 regarding the fulfillment of operating conditions. No prior approvals from other institutions are required for the registration phase. When establishing the registered office, ensure that the building complies with fire safety (ISU) norms and has an appropriate electrical connection for the production activity. In the case of association with foreign individuals, AML authorizations in legalized and translated form are attached. After registration, relevant secondary CAEN codes are requested, such as 2790 (Manufacture of other electrical equipment) or 3314 (Repair of electrical equipment). Also, at the Trade Register, a declaration of amendments is submitted for updating data within 15 days of any changes to the constitutive act.

Regulatory framework, specific approvals and control institutions

The activity of manufacturing electricity distribution and control apparatus is regulated by national technical standards (SR EN 61439) and safety rules for low-voltage equipment (Law 123/2012). For the actual conduct of production, approvals are required from the Territorial Labor Inspectorate (ITM) for occupational safety and health, as well as from the environmental authority (APM) for emissions and waste. If the activity involves handling dangerous substances (dielectric oils, insulating gases), an authorization from the Environmental Guard and an ISU authorization for fire load are requested. In addition, products intended for the market must comply with regulations on electromagnetic compatibility (EMC Directive 2014/30/EU) and low voltage (LVD 2014/35/EU), with CE declaration of conformity and mandatory marking. Routine control is exercised by the Tax Authority (ANAF) and ITM, and for products in the railway field, supervision by the Romanian Railway Authority (AFER) is added.

Tax management, ANAF audit risk and specific accounting

Companies operating under CAEN 2712 are subject to corporate income tax (16%) or micro-enterprise income tax (1% of revenues), if they meet the legal conditions. Registration in the RO e-Factura system is recommended for all invoices issued in B2B relationships. At the start of activity, the single declaration (D212) is submitted to establish tax obligations. Specific accounting includes separate recording of production costs (raw materials, labor, indirect expenses) and depreciation of assets (testing equipment, assembly lines). For gross margins, attention to transfer prices in relations with foreign suppliers – any intra-group transaction must be documented. Major ANAF audit risk: failure to record material write-off transactions (copper, aluminum) and inconsistent physical inventories. An annual inventory with minutes is required. Also, customs duties for imported components (fuses, contactors) are managed through specific tariff codes (e.g., 8536). Any restructuring of working capital or purchase of equipment over 25,000 lei must be reflected fiscally in D100. To avoid sanctions, all conformity certificates and test reports must be kept for a period of 10 years.