2830

Authorization procedure and Trade Register aspects for CAEN 2830

The establishment of a commercial company with the main activity 'Manufacture of machinery and equipment for agriculture and forestry' (CAEN code 2830) is carried out by submitting to the National Trade Register Office (ONRC) the standard registration application, according to the provisions of Law 265/2022 on the trade register. For this code, no prior operating authorization is required, only the submission of the administrator's affidavit under Law 359/2004, certifying compliance with the specific operating conditions for industrial activity. The articles of association must mention the main activity, as well as any related secondary activities. Upon incorporation, it is mandatory to request the unique registration code (CUI) from the Tax Authority (ANAF) and obtain the fiscal registration certificate. It is also recommended to register simultaneously in the register of intra-Community operators if the company intends to market products or purchase machinery from the EU area.

Regulatory framework, specific permits, and control institutions

The activity of manufacturing agricultural and forestry machinery falls under the legislation on machinery safety – Directive 2006/42/EC, transposed by Government Decision 114/2008, which requires CE marking and the preparation of a declaration of conformity. The following permits and authorizations are necessary for carrying out the activity: environmental authorization (issued by the Environmental Protection Agency) under Law 292/2018, depending on production capacities and generated emissions; fire safety authorization (from the Inspectorate for Emergency Situations), especially if processes involve welding, painting, or storage of combustible materials; notification of the Territorial Labor Inspectorate regarding the commissioning of machinery and work equipment. For forestry operations, a forestry permit from the National Forest Administration – Romsilva is additionally required if the machinery is intended for work in the forest fund. The main control institutions are: the Environmental Guard (controls on waste management and emissions), the National Authority for Technical Installations (for pressure vessels used in processes), and the National Authority for Consumer Protection (verification of product conformity placed on the market).

Tax management, ANAF audit risk, and specific accounting

From a tax perspective, this activity involves specific obligations: registration in the RO e-Factura system for invoices issued in B2B relations, monthly/quarterly tax reporting through declaration 300 (VAT) and declaration 390 (recapitulative declaration). The tax base is determined by revenues from machinery sales, and production costs include raw materials (steel, electronic components), labor, and depreciation of production machinery. The risk of an ANAF audit is high, especially regarding VAT deduction on capital goods acquisitions (e.g., assembly lines) and the correctness of declarations concerning work in progress. Specific accounting involves applying the OMFP 1802/2014 standards: distinct records of raw material stocks, finished products, and work in progress, valuation at production cost, as well as recognition of fixed assets (own machinery). For research and development projects in the field of agricultural machinery, a profit tax exemption may be requested according to the Fiscal Code, provided separate recording and notification to ANAF. Environmental obligations generate provisions for decommissioning and local taxes for hazardous waste. Last but not least, for personnel directly employed in production, specific working time arrangements (working time records, labor protection standards) and salary contributions to the state budget apply. It is essential to prepare the single declaration (form 212) for administrators or associates who obtain income from dividends or other sources.