2821

Authorization procedure and Trade Register aspects for CAEN 2821

For the establishment of a company carrying out the activity of manufacturing furnaces, furnace burners, and burners (CAEN 2821), the procedure at the Trade Register (ONRC) requires the explicit mention of the CAEN code 2821 as the main or secondary object of activity. Upon incorporation, a sworn declaration according to Law 359/2004 is submitted, whereby the administrator confirms compliance with the legal conditions for carrying out the activity. No prior endorsements are mandatory at the time of incorporation for this CAEN code; however, subsequently, depending on the specifics of production, environmental permits or ISCIR authorizations may be required. It is essential that, when filing the constitutive documents, it is specified whether the activity involves industrial production with heavy machinery, which may attract additional registration obligations with the Trade Register or the Labor Inspectorate (ITM).

Regulatory framework, specific endorsements, and control institutions

The manufacturing of furnaces and furnace burners falls under the legislation on industrial safety, namely Law 319/2006 on occupational safety and health and the specific norms of ISCIR (State Inspectorate for the Control of Boilers, Pressure Vessels, and Lifting Installations). If the products are intended for use in pressure installations, the company must obtain an operating authorization from ISCIR. Also, the activity may require an environmental permit from the Environmental Protection Agency, depending on the emissions generated, falling under Directive 2010/75/EU on industrial emissions. Fiscal control is carried out by the Tax Authority (ANAF), and accounting records must comply with the provisions of Order of the Minister of Public Finance (OMF) no. 1802/2014 for annual financial statements. It is recommended to consult a tax advisor from the project phase to assess reporting obligations and environmental taxes.

Fiscal management, ANAF audit risk, and specific accounting

From a fiscal perspective, activity CAEN 2821 is subject to the general VAT regime (standard rate of 19% for sales, possible application of reverse charge for intra-Community supplies). Accounting must distinctly highlight production costs, including raw materials (steel, cast iron, electronic components) and direct personnel expenses. The risk of an ANAF audit is increased due to the industrial specifics, requiring rigorous management of inventories and invoices through the RO e-Factura system. The single declaration (form 212) is filed for estimated income, and corporate income tax obligations are calculated quarterly. Companies carrying out manufacturing activities may benefit from tax incentives such as the exemption from corporate income tax for reinvested profit (Law 163/2018), applicable only for technological equipment. Correct classification of finished products under the combined nomenclature is essential for the correct application of customs duties on export. Consulting a tax advisor prevents errors in declaring income and expenses, reducing the risk of penalties for incorrect declarations.