2720

Authorization procedure and Trade Register aspects for CAEN 2720

To register with the Trade Register (ONRC) an LLC whose main object of activity is CAEN 2720 – Manufacture of accumulators and batteries, the standard application is completed and the constitutive act is attached. It is mandatory to declare CAEN code 2720 as main activity at the ONRC, with a clear specification of the types of batteries manufactured (primary batteries, lead-acid accumulators, lithium-ion, nickel-cadmium, etc.). In the case of a sole associate, a sworn declaration is submitted according to Law 359/2004 on fulfilling the operating conditions, stating that the economic operator knows and complies with the specific environmental and safety regulations.

In practice, the ONRC requires the opinion of the Environmental Protection Agency (APM) or an environmental permit if the activity involves emissions or hazardous waste. For the manufacture of accumulators containing lead and sulfuric acid, a sanitary clearance from the Public Health Directorate is mandatory. It is also recommended to include in the constitutive act related activities, such as the collection and recycling of used batteries (CAEN 3821), to cover the logistical flow.

Regulatory framework, specific permits, and control institutions

The activity of battery manufacturing falls under the Government Emergency Ordinance 195/2005 on environmental protection, as subsequently amended. Installations using hazardous substances (lead, cadmium, electrolytes) are subject to Law 59/2016 on major accident hazard control. The operator must obtain an integrated environmental permit (IEP) if the capacity exceeds 1,000 tons per year according to the IED Directive. For smaller capacities, an environmental permit from the APM is obtained. The Tax Authority (ANAF) will request documentation concerning the packaging tax (Law 249/2015) and the guarantee for portable and automotive batteries.

The main control institutions are: the Environmental Guard (unannounced checks on hazardous waste management), the Fire Inspectorate (ISU) (obtaining fire safety clearance, as production and storage spaces present a high fire risk), and the Labour Inspectorate (ITM) (operating authorization with hazardous substances and prevention plan). From the perspective of the Customs Authority, the import of cells and chemical components requires certificates of origin and EU declarations of conformity.

Tax management, ANAF audit risk, and specific accounting

CAEN class 2720 involves a complex tax regime. Registration as a VAT payer is mandatory upon establishment (estimated annual turnover over 300,000 RON). ANAF may initiate an in-depth tax audit regarding raw material costs (lead, lithium, etc.) and the destination of finished products, due to the risk of tax evasion specific to intra-Community battery transactions. The company must submit declaration 390 (recapitulative statement) for all extra-Community and intra-Community supplies.

Specific accounting includes strict batch tracking of hazardous materials, with warehouse cards and inventory registers. It is recommended to set up a provision for decommissioning of installations (according to IAS 37) and accelerated depreciation of technological equipment (assembly lines, charging). The fiscal vector is supplemented with additional obligations: environmental taxes (waste fund, circular economy contribution). To mitigate audit risk, it is mandatory to retain for 10 years the documents on the purchase of hazardous substances, recycling certificates, and transport evidence according to the traceability imposed by Regulation 2023/1542 on batteries and battery waste.