2752

Authorization procedure and Trade Register aspects for CAEN 2752

Establishing a company with the main activity of CAEN 2752 - Manufacture of non-electric domestic equipment requires completing the standard registration steps with the Trade Register (ONRC), with specific mentions regarding the description of the activity and prior approvals. According to Law 359/2004, at the time of incorporation, founders must submit a sworn declaration confirming that the activity complies with the legal operating conditions. For CAEN 2752, no special construction or environmental permits are required at registration, but later, depending on the technological processes (e.g., welding, painting, heat treatments), approvals from environmental authorities may be necessary. It is mandatory to correctly indicate the CAEN code both in the constitutive act and in the registration application, under penalty of rejection or subsequent rectification. Also, it is recommended to also register relevant secondary CAEN codes, such as 2599 (manufacture of other fabricated metal products) or 2223 (manufacture of plastic articles), to cover the entire production spectrum.

Regulatory framework, specific approvals and control institutions

The activity of manufacturing non-electric domestic equipment (e.g., manual meat grinders, fruit juicers, graters, kitchen grinders) is subject to product safety regulations, mainly Government Decision 1152/2006 transposing European directives on general product safety. For products that come into contact with food, EC Regulation No. 1935/2004 applies regarding materials and articles intended to come into contact with food, which requires compliance with certain migration limits and obtaining a declaration of conformity. Market surveillance is carried out by ANPC (National Authority for Consumer Protection) and ANAF (Tax Authority) through the General Directorate of Customs, for checking import/export standards. Also, the manufacturer must register with the Ministry of Health for food contact products, if they are not already covered by a generic authorization. Regarding occupational safety, Law 319/2006 applies, and mechanical installations (presses, guillotines) must be checked by ITM (Labour Inspectorate) inspectors.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, taxpayers carrying out activities of manufacturing non-electric domestic equipment must register as VAT payers upon exceeding the threshold of 300,000 RON (or optionally below this threshold). The tax vector is completed with CAEN code 2752, and the monthly declarations (D300, D394) must correctly reflect the operations of purchasing raw materials (steel, aluminum, plastics) and sales of finished products. It is mandatory to issue invoices through the RO e-Factura system for all B2B deliveries, starting from January 1, 2024. Accounting is kept based on production costs, and work-in-progress valuation is done at standard or actual cost. A significant ANAF audit risk is the correctness of recording inventories (raw materials, finished products) and personnel expenses. Also, customs inspections may be frequent if raw materials are imported from non-EU countries, requiring origin documents and declarations of conformity. We recommend keeping a detailed archive of technical data sheets, quality certificates and production records to withstand a potential audit.