2893
Manufacture of machinery for food, beverage and tobacco processing
This code covers the manufacture of machinery and equipment used in the food, beverage and tobacco industry, including equipment for processing, packaging and preservation. Activities include the production of machines for grinding, mixing, cutting, pressing, pasteurizing, as well as machinery for manufacturing bread, beer, juices or cigarettes. It concerns the production of capital goods, not the direct operation of food production lines.
Entrepreneur Profile
Acest cod este destinat producătorilor de utilaje industriale, atelierelor de construcții metalice și mecanice, precum și firmelor de inginerie care proiectează și fabrică linii complete de procesare pentru industria alimentară, a băuturilor sau a tutunului. Este potrivit pentru SRL-uri cu activitate de producție, nu pentru comerț sau servicii.
Who should avoid:
Avoid the exclusive use of code 2893 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 2893
For registration with the Trade Register (ONRC) of the activity of manufacturing machinery for food, beverage and tobacco processing (NACE 2893), the constitutive act with the main object of activity NACE code 2893 is required, accompanied by a sworn statement in accordance with Law 359/2004, through which the administrator confirms compliance with the operating conditions. No special authorization from the ONRC is required, but a sanitary approval from the Public Health Directorate (DSP) is necessary, as the manufacture of food machinery involves contamination risks. Also, if the machinery falls under the incidence of ISCIR (pressure installations, refrigeration vessels), an authorization from the State Inspectorate for the Control of Boilers, Pressure Vessels and Lifting Installations is required. Upon registration, the fiscal vector is completed for VAT and profit tax/micro-enterprise tax, plus the sole declaration regarding the registered office.
Regulatory framework, specific approvals and control institutions
The activity is subject to European Union regulations on machinery safety (Directive 2006/42/EC), transposed by Government Decision 1029/2008. Manufacturers or importers must affix the CE marking and draw up a technical file with risk analysis, user manual and declaration of conformity. Control is exercised by ISCIR (for pressure parts), ANSVSA (for machinery that comes into direct contact with food) and ANPC (for checking conformity and labelling). An environmental permit is mandatory if the manufacturing process involves emissions or hazardous waste. It is recommended to consult the regulations on the operation of pressure installations and the hygiene-sanitary conditions for materials that come into contact with food.
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, companies with NACE 2893 may apply the 16% corporate income tax system or the micro-enterprise income tax, depending on turnover and number of employees. When importing raw materials or components, VAT is paid at customs; exports of machinery are exempt from VAT with the right of deduction (reverse charge), and intra-community supplies are declared in the recapitulative statement 390. The accounting must distinctly highlight research and development costs for additional deductions, and prepare journals for the RO e-Factura system for all B2B transactions. ANAF may initiate a tax audit especially to verify transfer pricing on purchases of components from affiliates, or for improper recording of technical approvals; the major risk is represented by the over-usage of perishable raw material inventories. Annual inventory of machinery and revaluation of fixed assets is required, and for financial leasing, registration is made in accordance with IAS 17/OMFP 1802. The recommendation is to maintain a permanent service contract with an ISCIR authorized technical auditor and a subscription to the case law database.
Included Activities
- ✅ Manufacture of machinery and equipment for food processing, including for bakery, pastry, pasta, chocolate, meat, fish, fruit, vegetables, oils and fats
- ✅ Manufacture of machinery for beverage production, including for beer, wine, juices, mineral waters and soft drinks
- ✅ Manufacture of machinery for tobacco processing
- ✅ Manufacture of machinery for cleaning, sorting, sieving and separating food products
- ✅ Manufacture of machinery for packaging food and beverages (filling, closing, labelling)
- ✅ Manufacture of machinery for the production of ice cream and dairy products
- ✅ Manufacture of equipment for extracting vegetable and animal oils
- ✅ Manufacture of machinery for animal feed production
Excluded Activities
- ❌ Fabricarea echipamentelor de refrigerare și ventilație (cod 2825)
- ❌ Fabricarea mașinilor agricole pentru recoltare (cod 2830)
- ❌ Fabricarea echipamentelor de cântărit și dozat (cod 2829)
- ❌ Fabricarea mașinilor de spălat vase și a uscătoarelor de rufe de uz casnic (cod 2751)
- ❌ Fabricarea echipamentelor de sudură (cod 2790)
- ❌ Fabricarea echipamentelor de automatizare industrială (cod 2899)
- ❌ Fabricarea ambalajelor din metal, plastic sau hârtie (cod 2592, 2222, 1721)
- ❌ Instalarea, repararea și întreținerea utilajelor (cod 3312, 3313)
- ❌ Procesarea propriu-zisă a produselor alimentare (cod 10xx, 11xx)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are necessary for the manufacture of food machinery?
In addition to the ISU operating permit and environmental permit (if applicable), machinery intended for contact with food must comply with EC Regulation 1935/2004 on materials and articles intended to come into contact with food. Also, for machinery with risk, CE certification may be required in accordance with Directive 2006/42/EC on machinery safety.
Can I use this code if I only repair food machinery?
No. Repairs and maintenance of machinery fall under NACE code 3312 (Repair of machinery) or 3313 (Repair of electronic and optical equipment). Code 2893 is exclusively for the manufacture of new machinery.