2822

Authorization procedure and Trade Register aspects for CAEN 2822

For registration with the National Trade Register Office (ONRC) of a company carrying out the manufacture of lifting and handling equipment (CAEN 2822), it is mandatory to submit a file containing the standard documents: registration application, constitutive act, proof of registered office, affidavit on meeting the operating conditions under Law 359/2004, and specimen signature. The correct selection of the main object of activity, subclass CAEN 2822, which will be recorded in the Trade Register excerpt, is necessary. For operating authorization, based on Law no. 319/2006 on occupational safety and health, you must obtain a fire safety authorization from the Emergency Situations Inspectorate (ISU) and, if applicable, a sanitary clearance from the Public Health Directorate (DSP). Also, the company must register with the Machinery Manufacturers Registry (RFU) within 30 days from the start of production, according to the provisions of Government Emergency Ordinance no. 114/2000. The registration procedure takes on average 3-5 working days, but subsequent authorizations may delay the actual start of activity.

Regulatory framework, specific permits and control institutions

Activities under CAEN class 2822 are strictly regulated by technical and industrial safety legislation. Since it involves the manufacture of lifting equipment (cranes, overhead cranes, hoists, forklifts, etc.), you fall under Directive 2006/42/EC transposed by Government Decision no. 117/2008 on establishing conditions for placing equipment on the market. Any manufactured equipment must meet essential safety requirements and be accompanied by an EC declaration of conformity and CE marking. Relevant control institutions are ISCIR (State Inspectorate for the Control of Boilers, Pressure Vessels and Lifting Installations), which checks the design, execution and safe operation. For commercialization, you must request registration with ISCIR of the equipment models, according to Technical Standards N-05. Also, the Labour Inspectorate (ITM) controls compliance with occupational safety and health rules, and the Environmental Guard checks the management of waste resulting from the manufacturing process (metal waste, oils, paints). Regarding waste regime, Law no. 211/2011 on waste regime and Government Emergency Ordinance no. 195/2005 on environmental protection apply.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, the manufacture of lifting equipment falls under production activities, being subject to corporate income tax of 16% (or micro-enterprise tax if conditions are met). VAT is standard at 19%, and intra-Community supplies of equipment may benefit from exemption with the right of deduction, provided a valid VAT code is held and registration in RO e-Factura is made. ANAF will carefully analyze the cost structure and profit margin, with a major audit risk in case of significant differences between physical and book stocks. Accounting must correctly reflect the valuation of work in progress, production cost (materials, labor, indirect expenses) and depreciation of machinery. We recommend using class 33 accounts (work in progress) and 34 accounts (finished goods). Regarding VAT on collection, it applies depending on turnover. It is mandatory to organize separate records by warehouses for raw materials (steel, electrical components) and to register in the Fiscal Register of Stocks. Also, monthly VAT returns (D300) and annual corporate income tax returns (D101) must be prepared. A specific audit risk is the non-declaration or erroneous declaration of export operations (exempt) and non-compliance with sale conditions to individuals. We recommend keeping technical files for each equipment model, including CE certificates, user manuals and ISCIR checks. Failure to register with ISCIR may attract fines from 5,000 to 15,000 lei, according to Government Emergency Ordinance no. 83/2005.