2825

Authorization procedure and Trade Register aspects for NACE 2825

Setting up a company whose main activity is NACE 2825 - Manufacture of ventilation and refrigeration equipment, except household equipment, requires the correct completion of the registration application with the Trade Register (ONRC) with the respective NACE code. When submitting the file, it is mandatory to submit the affidavit according to Law 359/2004, by which the administrator confirms compliance with the legal conditions for carrying out the activity. ONRC only verifies formal legality, not technical authorizations. For specific manufacturing activities, no prior approvals are required at the time of registration, but subsequently the company must obtain environmental and fire safety approvals from the Emergency Inspectorate (ISU) before starting production. Also, when choosing the registered office, it is recommended that it be a space with an industrial or mixed destination, according to the urbanism certificate, to avoid later blocking of operating permits.

Regulatory framework, specific approvals and control institutions

The activity of manufacturing ventilation and refrigeration equipment is regulated by Government Emergency Ordinance 195/2005 on environmental protection, correlated with Law 104/2011 on air quality. Companies using refrigerants (e.g. HFCs) must register with the Environmental Guard and comply with Regulation (EU) 517/2014 on fluorinated greenhouse gases. To obtain the environmental permit, an environmental balance sheet and a waste management plan are required. In addition, the fire safety permit is issued by the Emergency Inspectorate (ISU), based on a technical project and verification of compliance with fire prevention rules. Annual inspection of pressure equipment (e.g. compressors, vessels) is mandatory according to the Romanian Technical Inspection Authority (ISCIR), and metrological verification of measuring equipment (pressure gauges, thermostats) is carried out by the Romanian Bureau of Legal Metrology. For imported equipment, a CE certificate of conformity and a manufacturer's declaration of conformity are required.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, income from the manufacture and sale of ventilation and refrigeration equipment is subject to corporate income tax at 16% (or income tax for micro-enterprises, if the conditions of Article 47 of the Fiscal Code are met). VAT is applied at the standard rate of 19%, with the possibility of reverse charge for transactions involving second-hand refrigeration equipment. Companies producing pressure equipment fall under Government Emergency Ordinance 24/2013 on products subject to special excise regimes, and stocks of refrigerants must be recorded separately in accounting. ANAF audit risk is increased in case of using tax optimization schemes by undervaluing production sold to related parties. ANAF checks compliance with transfer pricing rules, according to the procedure established by ANAF Order 210/2020. It is recommended to prepare a transfer pricing file for transactions with related parties exceeding the threshold of EUR 50,000. Also, the RO e-Factura system is mandatory for issuing invoices in B2B relationships, and tax reporting is done monthly through the VAT return (form 300). For subcontracting works, withholding tax on non-resident income applies, according to double taxation avoidance conventions.