2790

Authorization procedure and Trade Register aspects for CAEN 2790

For the establishment of a company with CAEN code 2790, the standard procedure at the Trade Register (ONRC) includes filing the registration application and the constitutive acts in accordance with Law 265/2022. No mandatory prior approvals from other institutions are required, but the main activity object must be correctly declared. When completing the affidavit (Law 359/2004), the administrator confirms the fulfillment of legal conditions for performing the activity. The registered office is verified by the registrar, and in the absence of specific permits, the company can immediately obtain the tax identification number. Subsequently, notification to the Tax Authority (ANAF) regarding the start of activity and registration in the Trade Register of mentions is required. For subsequent modification of the activity object, the same publication procedure in the Insolvency Procedures Bulletin applies.

Regulatory framework, specific approvals and control institutions

The manufacture of electrical equipment (CAEN 2790) is subject to technical regulations harmonized at EU level, in particular the directives on electrical safety (2014/35/EU) and electromagnetic compatibility (2014/30/EU). The manufacturer must draw up the EU declaration of conformity and affix the CE marking. Specific approvals are issued by notified bodies (e.g., ANRE, if products fall under specific energy regulations). Products may also be subject to control by the Territorial Labor Inspectorate (ITM) regarding occupational safety and health, and by the Environmental Guard for the management of waste electrical and electronic equipment (WEEE). Obtaining ISO 9001 or ISO 14001 certification is recommended, although not mandatory by law. For activities involving high voltages or special risks, permits from ISCIR may be required.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, a company with CAEN 2790 is liable for corporate income tax (16%) or, if it opts, microenterprise income tax (1% or 3% depending on the number of employees). VAT applies to supplies, with the possibility of registering for VAT purposes at incorporation. Accounting must comply with OMFP 1802/2014, and monthly closing involves inventory records of raw materials, finished goods and semi-finished products. ANAF may trigger a tax audit based on risk analysis, mainly targeting the correctness of revenue recording, VAT deduction and personnel expenses. It is recommended to use the RO e-Factura system for all issued invoices, and for intra-community relations, submit recapitulative declarations (D390) and Intrastat. Management accounting must correctly allocate indirect production costs, and at year-end, inventories must be valued at production cost or net realizable value in accordance with IAS 2. Environmental obligations include payment of the packaging contribution (GEO 196/2005) and waste record keeping. Pay attention to the tax treatment of repairs and spare parts, which may be capitalized or expensed depending on the nature of the intervention.