2842

Authorization procedure and Trade Register aspects for CAEN 2842

For setting up a company with the main activity code CAEN 2842 - Manufacture of other machine tools n.e.c., the standard registration procedure with the Trade Register (ONRC) is followed, with the mention that this activity is not subject to prior authorization for operation according to Law 359/2004. Upon filing the dossier, a sworn declaration regarding the fulfillment of legal conditions (standard form) is completed. No approval from the Ministry of Economy or other special authorizations are required at establishment.

In the registration application, the CAEN 2842 code is mentioned as the main or secondary object. If actual operation is intended, it must be registered as the main or distinct object. The location of the registered office and work points must comply with local urban planning regulations – industrial spaces (halls, industrial platforms) are recommended to avoid conflicts with neighbors. The loan or lease contract must certify the right to use the property.

After registration, the certificate of registration is requested and annual financial statements are submitted. Any subsequent changes (change of address, administrator, secondary objects) are notified to the Trade Register (ONRC) through the corresponding form, with payment of legal fees. The processing term is 3-5 working days for registration, but may be extended in case of suspension.

Regulatory framework, specific approvals and control institutions

CAEN 2842 falls under Government Emergency Ordinance 99/2000 on the marketing of products and services, but does not require a manufacturing license for weapons or ammunition, as standard machine tools are not considered special regime products. However, if equipment falling under machinery safety legislation (Directive 2006/42/EC transposed by Government Decision 493/2022) is produced, the conformity assessment procedure and CE marking apply. The manufacturer must prepare a technical file and ensure a declaration of conformity.

Relevant control institutions: Territorial Labor Inspectorate (ITM) for occupational safety (protection of workers from dangerous machinery), Environmental Guard for waste management (oils, emulsions, metal waste) – obtaining an environmental permit or environmental agreement is required depending on production capacity. Also, Tax Authority (ANAF) monitors tax obligations, and Financial Supervisory Authority (ASF) (if machines with low-voltage electrical components exist) checks compliance with standards.

At local level, the City Hall issues the operating permit and zoning certificate for constructions. If hazardous substances (paints, solvents) are used, an approval from the Inspectorate for Emergency Situations (ISU) (Fire Prevention) is required. The activity is typically classified under ISU risk class C8 – medium, requiring fire safety measures.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, companies with CAEN 2842 as their object are profit tax payers (16%) or micro-enterprise income tax payers (1% to 3% of income, depending on number of employees), if they meet the conditions for micro-enterprises (income under EUR 500,000, share capital under RON 1,000,000 etc.). VAT applies to supplies of machine tools, with possible reverse charge for intra-Community supplies. Registration in the RO e-Factura system is recommended for electronic invoicing to authorities and B2G/B2B operators.

ANAF audit risk: Manufacturing activities are frequently selected for thematic audits on the correctness of inventory records, depreciation of machinery and deduction of production expenses. ANAF checks the application of transfer pricing if transactions occur with affiliated entities (raw materials, semi-finished products). Also, the declaration of sales revenues and the existence of supporting documents (invoices, delivery notes) are monitored. To reduce risk, rigorous cost accounting is required: direct costs (materials, labor) and indirect costs (depreciation, utilities) are analyzed.

Specific accounting: It is recommended to use cost accounts (class 9) for the production of machine tools, recording inventories in accounts 301, 302, 331. Depreciation of own assets (capital goods) is performed according to normal useful life (code 213 – Technological equipment, 8-12 years). For finished products, the production cost is valued according to Order of the Minister of Public Finance 1802/2014. Separate recording of material and direct labor consumption is required. VAT on acquisitions of machinery and raw materials is deducted provided an invoice and registration in accounting.

For personnel, monthly declarations D112 (social contributions) are submitted and income tax is withheld. If working in shifts, legal bonuses apply. Employees operating machine tools must hold a qualification certificate (school or specialized courses).

Mandatory documents for the tax file: employment contracts, job descriptions, raw material receiving reports, waybills, production orders, consumption notes, warehouse records. All documents are kept for at least 10 years.