2891
Manufacture of machinery for metallurgy
This code covers the manufacture of machinery and equipment used in metallurgical processes, such as furnaces, rolling mills, casting machines and heat treatment installations. Activities include the production of components and complete lines for processing ferrous and non-ferrous metals, from melting to finishing. It is intended for companies serving the steel and metal industry, offering technical solutions for modernizing or building production capacities.
Entrepreneur Profile
Acest cod este potrivit pentru producători de utilaje metalurgice, ateliere de construcții metalice specializate, firme de inginerie care proiectează și fabrică linii tehnologice pentru combinate siderurgice, precum și pentru companii care oferă servicii de mentenanță și reparații pentru echipamente metalurgice. De asemenea, este util pentru SRL-uri care produc componente personalizate pentru industria grea.
Who should avoid:
Avoid the exclusive use of code 2891 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 NACE 2891
For registration with the Trade Register (ONRC) of the activity of manufacturing machinery for metallurgy, it is mandatory to incorporate the company in accordance with Law 31/1990. The articles of association must clearly specify the NACE code 2891 as the main or secondary activity. When submitting the file, a declaration on own responsibility according to Law 359/2004 is attached that no specific prior approvals are required, except in cases where the activity involves high-risk operations. There is no special minimum capital requirement, but an adequate share capital for the acquisition of installations and raw materials is recommended. After authorization, the company must request fiscal registration with the Tax Authority (ANAF) and complete form 010 with NACE code 2891. It is also required to obtain the fiscal registration certificate and the fiscal vector from the competent financial administration.
Regulatory framework, specific approvals and control institutions
The manufacture of machinery for metallurgy falls under the legislation on machinery safety (Directive 2006/42/EC transposed by Government Decision 1024/2010). Companies must ensure the conformity of products with essential safety requirements and apply the CE marking before placing on the market. It is necessary to draw up a technical file and an EC declaration of conformity. For machinery operating under pressure or involving electrical risks, specific regulations from ISCIR and ANRE are added. The main control institutions are: the Ministry of Economy (through the specialized directorate), the Labour Inspectorate (for compliance with safety rules in production), ISCIR (for pressure vessels), and the Tax Authority (ANAF) verifies taxation subsequently. It is recommended to consult an authorized engineer for drawing up the technical documentation and obtaining prior approvals, if the machinery is intended for export to third states.
Fiscal management, ANAF audit risk and specific accounting
For this activity, the standard VAT regime is 19%, and collection is made based on invoices according to the RO e-Factura system. Deductible expenses include raw materials (steel, cast iron, alloys), electricity, salaries of specialists, depreciation of production machinery and buildings. Corporate income tax is declared quarterly, with the possibility of applying the micro-enterprise tax system if revenues do not exceed 500,000 euros. A major risk of ANAF audit arises in the recording of inventories: quantities of scrap iron or waste must be justified by scrapping documents and periodic inventory. Specific accounting includes production accounts (e.g., 921 Production expenses) and a production record register. From an excise duty perspective, no excise applies, but it is recommended to check environmental obligations (packaging, industrial waste). For intensive use of welding and machine tools, compliance with safety standards and reporting of accidents to the Labour Inspectorate (ITM) is required. Any change in the secondary activity object after authorization must be declared to the Trade Register (ONRC) and the Tax Authority (ANAF) within 15 days.
Included Activities
- ✅ Manufacture of machines and equipment for hot or cold metal processing
- ✅ Manufacture of rolling mills, rolling mill cylinders and other rolling equipment
- ✅ Manufacture of industrial furnaces for metallurgy (heating furnaces, heat treatment furnaces)
- ✅ Manufacture of continuous casting machines and die-casting installations
- ✅ Manufacture of equipment for ore preparation and agglomeration
- ✅ Manufacture of converters, ladles and ingot casting machines
- ✅ Manufacture of machinery for forging, pressing and stamping
- ✅ Manufacture of machines for cutting, bending and profiling metal sheets
- ✅ Manufacture of pickling, galvanizing and metal coating lines
- ✅ Manufacture of spare parts and sub-assemblies for metallurgical machinery
Excluded Activities
- ❌ Manufacture of bearings and gears (code 2815)
- ❌ Manufacture of machine tools for metalworking by chip removal (code 2841)
- ❌ Manufacture of lifting and handling equipment (code 2822)
- ❌ Manufacture of non-industrial furnaces (household use, code 2751)
- ❌ Manufacture of machinery for oil and gas extraction (code 2892)
- ❌ Manufacture of machinery for the food industry (code 2893)
- ❌ Manufacture of machinery for the textile industry (code 2894)
- ❌ Manufacture of machinery for the paper industry (code 2895)
- ❌ Manufacture of machinery for rubber and plastics processing (code 2896)
- ❌ Manufacture of machinery for the construction industry (code 2892)
- ❌ Manufacture of electrical machines and apparatus (code 27)
- ❌ Manufacture of automation and control equipment (code 2651)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for the manufacture of metallurgical machinery?
Generally, ISCIR authorization is required for pressure equipment (furnaces, boilers) and an environmental permit from the Environmental Protection Agency (APM) if the activity involves emissions or hazardous waste. Also, for machinery subject to Directive 2006/42/EC, CE marking must be applied and a technical file must be drawn up.
Can I include the service of metallurgical machinery under this code?
Yes, maintenance, repair and modernization activities of metallurgical machinery are included in code 2891, as long as they are carried out on one's own products or as a service for third parties. For general industrial machinery service, code 3312 may also be used.