2813

Authorization procedure and Trade Register aspects for CAEN 2813

When establishing a company that will carry out the activity of manufacturing pumps and compressors (CAEN code 2813), the main activity is declared to the Trade Register (ONRC) according to the CAEN Rev. 3 nomenclature. For the authorization of operation, a sworn declaration according to Law 359/2004 is submitted to the Trade Register, by which the administrator certifies the fulfillment of the specific operating conditions. There are no prior authorization requirements issued by other institutions for declaring this code, but it must be verified whether the registered office complies with urban planning and environmental provisions. After registration, the registration certificate and the unique registration code are obtained from the Tax Authority (ANAF). We recommend that CAEN 2813 be mentioned as the main activity in the constitutive act, and secondary activities should not be prohibited or subject to special approvals.

Regulatory framework, specific approvals and control institutions

The activity of manufacturing pumps and compressors falls under the legislation on industrial safety and environmental protection. Depending on the substances used (flammable liquids, pressurized gases), the provisions of ISCIR (State Inspectorate for the Control of Boilers, Pressure Vessels and Lifting Installations) or the environmental authority (APM) may apply. If production involves pressure equipment, an ISCIR authorization for vessels and installations is required. The activity is also subject to control by the Territorial Labor Inspectorate (ITM) for compliance with labor protection and machinery safety standards. Obtaining an environmental permit (environmental agreement or integrated authorization) may be necessary if emission thresholds are exceeded. There is no mandatory approval from the Ministry of Economy for this CAEN code, but it is recommended to consult sectoral legislation (Government Decision 1406/2003 on the conditions for placing pressure equipment on the market). For exports, the dual-use export control regime applies if the products can be used for military purposes.

Fiscal management, ANAF audit risk and specific accounting

From a fiscal point of view, companies with CAEN code 2813 are subject to the standard profit tax system (16%) or the micro-enterprise income tax, if they meet the conditions regarding turnover and number of employees. Registration in the RO e-Factura system is mandatory for all invoices issued in B2B relationships, and for intra-community acquisitions, the recapitulative declaration (D390) applies. ANAF may initiate a tax audit in case of discrepancies between accounting and physical inventories, given the specifics of production (raw materials, finished products). Accounting must separately reflect production costs: raw materials, direct labor, and general production expenses. It is recommended to use class 9 accounts (internal management accounting) for calculating production costs. The audit risk is medium, especially regarding intra-community transfers of goods (pumps and compressors) and VAT adjustments. It is essential to keep separate records for each order and to conduct annual inventory of stocks. Reporting obligations include the single declaration (D212) for authorized individuals and D100 for profit tax. There are no specific tax facilities for this code, but exemptions from profit tax for investments in technological equipment may apply, according to the Fiscal Code.