CAEN Code Rev. 3

2829

Manufacture of other general-purpose machinery n.e.c.

EU NACE Equivalent: NACE Rev. 3 — 2829

This code covers the manufacture of general-purpose machinery and equipment not included in other CAEN classes. Essentially, if you produce equipment such as industrial fans, air conditioning units, metalworking machinery, or packaging machines, this is the appropriate code. It is a residual class for a wide range of machinery that does not have a more specific classification.

Entrepreneur Profile

Acest cod este potrivit pentru producători de utilaje industriale generale, ateliere de construcții metalice care produc echipamente personalizate, sau firme care fabrică mașini pentru diverse industrii (de exemplu, ambalare, ventilație, prelucrare metal). De asemenea, este util pentru antreprenorii care dezvoltă și produc mașini specializate la comandă.

Who should avoid:

Avoid the exclusive use of code 2829 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.

Authorization procedure and Trade Register aspects for CAEN 2829

Registration at the Trade Register (ONRC) for CAEN class 2829 (Manufacture of other general-purpose machinery n.e.c.) requires following the standard incorporation procedure, including checking the availability of the company name and registered office. Depending on the specific production (e.g., machinery for metal, wood, rubber processing, or agricultural machinery), authorizations from local authorities regarding location and operation from the perspective of construction and environmental protection may be required. At ONRC, the electronically signed application, the constitutive act, proof of registered office, and the affidavit under Law 359/2004 are submitted. The operator establishes the main activity object (CAEN 2829) and relevant secondary objects (e.g., 2821, 2822, 2899). After registration, the registration certificate is obtained and fiscal registration with the Tax Authority (ANAF) is requested. For international orders or import/export of machinery, specific customs formalities also apply.

Regulatory framework, specific approvals and control institutions

The manufacture of general-purpose machinery and equipment (CAEN 2829) is subject to EU harmonized regulations on machinery safety (Directive 2006/42/EC). The manufacturer must ensure compliance with CE marking, prepare the technical file, and issue the declaration of conformity. In Romania, control is exercised by the National Authority for Consumer Protection (ANPC) and the Labour Inspectorate (ITM). If the manufactured machinery uses pressurized gases or qualifies as a risk product, ISCIR approval is also required. Welding, painting, or heat treatment activities may require environmental permits from the Environmental Protection Agency (APM). Additionally, storage of hazardous substances (paints, acids) requires compliance with SEVESO provisions. Contracts with partners within the Union are concluded based on commercial laws, and ONRC, through the Insolvency Procedure Bulletin, publishes information on targeted companies.

Fiscal management, ANAF audit risk and specific accounting

From the perspective of the Fiscal Code, the CAEN 2829 workshop falls under production activities (Section C, Manufacture of machinery and equipment). Income from the sale of machinery is taxed at 16% (or 1% on revenue for micro-enterprises, if they do not exceed the legal thresholds). Manufacturers are obliged to register in the RO e-Factura system for all issued invoices. It is recommended to correctly establish the tax base for construction-installation and service works (if the company includes such services). ANAF may initiate a tax audit regarding the documentation of production expenses, particularly material costs, labor, and machinery depreciation. Companies that sell second-hand machinery must apply the margin scheme (reverse charge) if the goods come from non-VAT taxable persons. Financial leasing contracts for own machinery (acquired by the client) are treated separately: the lessee is considered an economic operator if they use the asset for business purposes. Specific accounting involves keeping records of material stocks (steel, components), recording work-in-progress production (account 345), and managing granted warranties (provisions). For exports outside the EU, electronic customs clearance is applied and EUR.1 certificates or invoice declarations for tariff preferences are requested. Any change in share capital or registered office is published in the Official Gazette and registered at OR. The periodic revision of activity objects (CAEN) is done at ONRC, and the update of the fiscal vector is carried out at ANAF.


Included Activities

  • ✅ Manufacture of industrial fans and extractors
  • ✅ Manufacture of air conditioning apparatus and ventilation installations
  • ✅ Manufacture of industrial sewing machines
  • ✅ Manufacture of metalworking machinery (e.g., drilling machines, lathes)
  • ✅ Manufacture of packaging and labeling machines
  • ✅ Manufacture of industrial cleaning equipment (e.g., steam cleaning machines)
  • ✅ Manufacture of machinery for textile and apparel industry
  • ✅ Manufacture of machinery for processing rubber and plastics
  • ✅ Manufacture of lifting and handling equipment (e.g., hoists, winches)
  • ✅ Manufacture of machinery for paper and cardboard industry

Excluded Activities

  • ❌ Manufacture of agricultural and forestry machinery (except tractors)
  • ❌ Manufacture of machine tools for metal processing (covered by CAEN 2841)
  • ❌ Manufacture of machinery for food, beverage and tobacco industry
  • ❌ Manufacture of machinery for textile, apparel and leather industry (if specific)
  • ❌ Manufacture of machinery for paper and cardboard industry (if specific)
  • ❌ Manufacture of machinery for processing rubber and plastics (if specific)
  • ❌ Manufacture of machinery and equipment for mining and construction
  • ❌ Manufacture of machinery for metallurgy
  • ❌ Manufacture of machinery for chemical and petrochemical industry

Întrebări Frecvente

What authorizations are needed to carry out activities under CAEN code 2829?

Generally, no special authorizations are required, but ISU and occupational safety standards must be respected. If you produce pressurized or risky equipment, ISCIR authorization may be necessary.

Can I include service or repair activities under this CAEN code?

No, repairs and maintenance of machinery fall under CAEN code 3312 (Repair of machinery). For production and service, you need both codes.