2815

Authorization procedure and Trade Register aspects for CAEN 2815

Setting up a company that will carry out the activity of manufacturing bearings, gears, gearboxes and mechanical transmission elements (CAEN 2815) involves going through the standard registration stages with the Trade Register (ONRC): checking name availability, drafting the articles of association and submitting the file. When establishing the object of activity, CAEN code 2815 must be entered as the main object. No special operating authorization from the Trade Register is required; however, if the activity involves production, the space must meet the operating conditions from a sanitary and fire safety point of view. For companies with minimum share capital, the provisions of Law 31/1990 are respected; there is no additional minimum capital imposed by the Fiscal Code for this class.

Registration with the Trade Register is done by submitting the single form, and for the registered office a sworn declaration according to Law 359/2004 is requested. For production spaces, it is recommended to obtain a zoning certificate and, subsequently, a building/demolition permit, as applicable. Individual administrators must have no tax record and must have secondary or higher education. The company will be required to register as a VAT payer if the turnover exceeds the threshold of RON 300,000 (art. 316 Fiscal Code) or upon request.

Regulatory framework, specific permits and control institutions

Activities of manufacturing mechanical transmission elements (bearings, rolling bearings, shafts, couplings, gearboxes) are subject to regulations on machinery and equipment safety. Depending on the products manufactured, Directive 2006/42/EC transposed by Government Decision 1029/2008 applies; thus, finished products must bear the CE marking and be accompanied by a declaration of conformity. The relevant control institutions are: ISCIR for pressure vessels (if the process involves compressors, boilers), the Fire Inspectorate (ISU) for fire safety authorization, and the Environmental Guard (if hazardous substances, oils or emissions are used).

For carrying out the activity, no special environmental permit is required if the manufacturing is limited to mechanical processing and assembly (without chemical treatment or galvanizing activities). However, if heat treatments or chemical degreasing are performed, obtaining an integrated environmental permit (IEP) according to Law 278/2013 becomes mandatory. In addition, employees must be periodically trained on occupational safety according to Law 319/2006, and the company must prepare documentation on professional risk assessment. From a fiscal perspective, companies that manufacture automotive subassemblies (e.g., gearboxes for vehicles) may be subject to control by ASRO and RAR for product certification.

Fiscal management, ANAF audit risk and specific accounting

From an accounting point of view, the activity CAEN 2815 falls under industrial production. Accounting must track costs by cost centers: raw materials (steel, cast iron, alloys), direct labor and indirect production expenses. Account 711 "Inventory variation" is used for finished products (bearings, gears) and work in progress. For tangible fixed assets (machine tools, lathes, presses), they are depreciated on a straight-line basis, according to the normal useful life (Fixed Assets Catalog). If the company carries out export activities, the reduced VAT rate applies (9% or 5%, usually 19% for standard products) and invoicing is done according to the RO e-Factura system for B2B operations.

The risk of ANAF audit is high in the case of incorrect determination of the tax base for intra-community purchases of raw materials and for transfers of finished products to secondary warehouses. ANAF frequently checks the deductibility of expenses for spare parts and consumables, as well as the classification as tangible assets vs. inventory items. Strict inventory records through annual inventory and monthly closing of production accounts are recommended. For companies providing subcontracting services (turning, milling, grinding work), firm contracts must be concluded, and invoices must comply with the RO e-Factura and e-Transport standards for moving finished products with a weight >500 kg. At the same time, the submission of the SAF-T return (D406) is mandatory for all legal entities, and for companies with foreign capital, the annual statistical declaration (INTRASTAT) is added.