2823

Authorization procedure and Trade Register aspects for CAEN 2823

Setting up a company that will carry out the activity of manufacturing office machinery and equipment (CAEN 2823) requires going through the standard steps at the Trade Register (ONRC). The articles of association are drawn up, the registration documents are submitted to the trade register office, and for this class no special prior operating authorizations are required. Upon registration, a sworn statement is completed in accordance with Law 359/2004, certifying compliance with the operating conditions. It is mandatory to correctly declare the main activity object under CAEN class 2823, and subsequently, fiscal registration with the Tax Authority (ANAF) is requested, at which time the specific fiscal vector is assigned. There is no obligation for special authorization from the Trade Register for this class; the general regime of trade authorization is observed.

Regulatory framework, specific endorsements and control institutions

The activity of manufacturing office machinery (photocopiers, typewriters, franking machines, etc.) is not subject to special sectoral regulations compared to other industrial production activities. General regulations on labor protection, occupational health and safety, as well as environmental protection rules apply if the process involves emissions or hazardous waste. No endorsements from relevant ministries are required, but it is recommended to verify compliance with applicable technical standards (e.g., electrical safety standards for manufactured equipment). The control institutions are: the Labour Inspectorate, the Environmental Guard, and for products falling under general product safety, specific legislation may apply. Also, if machines requiring CE marking are produced, conformity with applicable directives must be ensured.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, CAEN 2823 does not benefit from reduced tax rates or major facilities. Corporate income tax is calculated in accordance with the Fiscal Code, with the possibility of applying the micro-enterprise income tax system if the legal conditions are met. Invoicing is done through the RO e-Factura system for B2B transactions, and for intra-Community acquisitions, standard procedures are followed. Accounting must distinctly record the production cost of the machines (raw materials, labor, indirect costs) and comply with inventory regime. Monthly/quarterly fiscal obligations include declarations 100, 300, 390, and for employees, declarations D112 are submitted. ANAF audit risk arises especially in the declaration of amortization expenses and inventory valuation, as well as in verifying the reality of intra-Community transactions. It is recommended to keep technical records and production documents to justify costs. There is no specific additional registration obligation, but authorization from a customs perspective is useful if components are imported.