2751

Authorization procedure and Trade Register aspects for CAEN 2751

To register with the Trade Register (ONRC) a company carrying out the activity of manufacturing household appliances, you must indicate the CAEN code 2751 as the main or secondary activity. The constitutive acts must clearly specify this activity, and when submitting the file to the Trade Register, you must complete the affidavit under Law 359/2004, by which the administrator confirms compliance with the legal operating conditions. If the company imports or sells household appliances, you may also need the relevant trade CAEN codes (4644, 4754). ONRC does not specifically require a prior opinion for this code, but you will need environmental and consumer protection authorizations later.

Regulatory framework, specific permits and control authorities

The manufacture of household appliances is subject to harmonized technical regulations at EU level, mainly Directive 2014/35/EU (Low Voltage) and Directive 2014/30/EU (Electromagnetic Compatibility), transposed into Romanian legislation. Products must bear the CE marking and be accompanied by a declaration of conformity. The control authority is the National Authority for Consumer Protection (ANPC), which verifies product conformity before they are placed on the market. Additionally, economic operators must register with the Ministry of the Environment for the management of waste electrical and electronic equipment (WEEE), according to Government Emergency Ordinance 5/2015. It is mandatory to obtain an environmental permit from the Environmental Protection Agency if the production unit exceeds the thresholds provided by law.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, activity CAEN 2751 falls under industrial production. You must register with the Tax Authority (ANAF) as a VAT payer upon incorporation, and the fiscal vector must be updated with the corresponding code. Corporate income tax applies according to the Fiscal Code, and reinvested profit tax exemptions may apply to production income if legal conditions are met. Specific accounting involves separately recording production costs (materials, labor, indirect expenses) for each type of appliance manufactured. ANAF may initiate a tax audit if discrepancies are found between reported and physical inventories or if gross margins are abnormal compared to industry averages. It is recommended to use the RO e-Factura system for all invoices issued to legal entities, and for settlements with external suppliers, compliance with the import VAT regime is required. Also, for the management of waste resulting from production, you must enter into a contract with an authorized collection operator and report annually to the Environmental Agency.