2811

Authorization procedure and Trade Register aspects for CAEN 2811

When establishing a company that carries out the activity of manufacturing engines and turbines (except for aircraft, motor vehicles and motorcycles), CAEN code 2811, a declaration on own responsibility according to Law 359/2004 must be submitted to the Trade Register (ONRC). This certifies compliance with the legal conditions for carrying out the activity. The administrator or sole associate completes the standard form, stating the main activity object with code 2811. No prior approvals from other institutions are required for the initial registration, but subsequently, depending on the specifics of production, environmental or fire safety authorizations may be requested. At the Trade Register (ONRC), the constitutive documents, signature specimen and identity documents are submitted. The registration time is usually 1-2 working days, and the registration fee is 200 lei (for SRL).

For subsequent changes (change of registered office, administrator, extension of activity object), a standard application form, the GMS decision and the new constitutive documents are submitted to the Trade Register (ONRC). If the company wishes to add other secondary CAEN codes, these must be mentioned in the constitutive act and declared to the Trade Register. It is recommended to check the corresponding NACE codes to avoid overlaps or coding errors.

Regulatory framework, specific approvals and control institutions

The activity of manufacturing engines and turbines (CAEN 2811) is subject to robust technical regulations, especially harmonized standards at European level (e.g., ISO 9001, ISO 14001 for quality and environmental management). Although no mandatory approvals are required at establishment, depending on the size and specifics of production, the following may be necessary:

• Environmental permit from the Environmental Protection Agency (APM) – if the activities involve emissions, hazardous waste or high resource consumption.
• Fire safety authorization from the Inspectorate for Emergency Situations (ISU) – if the production space presents explosion or fire risks (oils, gases, high temperatures).
• Sanitary approval from the Public Health Directorate (DSP) – for the work environment (noise, vibrations, noxious substances).

Control institutions that may conduct inspections include: Environmental Guard, Territorial Labor Inspectorate (ITM) for occupational safety, Tax Authority (ANAF) for tax checks, and the National Authority for Consumer Protection (ANPC) for marketed products. It is recommended to keep technical records (production sheets, tests, certifications) for at least 10 years, according to the Fiscal Code.

The manufactured products (industrial electric motors, steam or gas turbines) must comply with performance and safety standards, and for export, CE certification (conformity marking) is required. For turbines used in the energy sector, additional regulations from Law 123/2012 on electricity apply.

Tax management, ANAF audit risk and specific accounting

From a fiscal point of view, the manufacture of engines and turbines (CAEN 2811) falls into the category of medium or large taxpayers, depending on turnover and number of employees. VAT payers are required to declare and pay VAT, and the RO e-Factura system applies for supplies to the state budget. It is recommended to use the VAT register for retail operations and the journals for purchases/sales.

Corporate income tax is calculated quarterly (or annually, if the company is a micro-enterprise – but attention to the threshold of EUR 500,000 turnover). For companies carrying out production activities, it is mandatory to record inventories (raw materials, work in progress, finished products) in accounting according to OMFP 1802/2014. Depreciation of specific machinery (lathes, drilling machines, test benches) is carried out over the fiscal useful lives.

The ANAF audit risk is moderate to high, given the specific nature of the industrial activity and the large volume of supporting documents. ANAF typically checks: correctness of VAT deduction (invoices, accompanying documents), recording of income and expenses, calculation of depreciation, and compliance with transfer pricing rules (if transactions with international affiliates are made).

For tax optimization, fuel vouchers and per diems for travel can be claimed (if employees install turbines at the client's site). It is recommended to keep records of overtime and timesheets to avoid additional social contribution costs. Also, the rules on value added tax for exports of engines apply, with the possibility of accelerated reimbursement from ANAF.

In the case of manufacturing turbines for power plants, tax incentives for investments in new assets may apply (Law 227/2015, art. 22-26), but it is necessary to submit the single declaration and register in the fiscal vector. Collaboration with an accredited CECCAR accounting expert is recommended for preparing annual financial statements and specific reports (declarations 100, 300, 112, 406).