2894

Authorization procedure and Trade Register aspects for CAEN 2894

CAEN code 2894 covers the manufacture of machinery for the textile, apparel and leather industry, including machines for spinning, weaving, knitting, garments and leather processing. When establishing a company with this activity, the application to the Trade Register (ONRC) must include the affidavit according to Law 359/2004 regarding the fulfillment of operating conditions. For CAEN 2894, no prior approvals from specific regulatory authorities are required, but notification to the Tax Authority (ANAF) is mandatory for assigning the fiscal vector and registration in the register of intra-Community operators if operations with EU member states are carried out. Also, you must request the registration of the registered office and work points with the Trade Register, submitting documents proving the right of use (lease, concession or ownership deed). The operative recommendation is to verify that the declared CAEN code corresponds to the main activity and to permanently update the data in the Trade Register in case of changes to the name, headquarters or associates.

Regulatory framework, specific approvals and control institutions

The manufacture of machinery for textiles and leather is subject to technical regulations on machinery safety (Directive 2006/42/EC transposed by Government Decision no. 1146/2006). Before placing on the market, the machinery must bear the CE marking and be accompanied by the EU declaration of conformity. Quality and conformity control is carried out by the Territorial Labor Inspectorate (ITM) regarding occupational safety and by the National Authority for Consumer Protection (ANPC). If the production process involves high-risk equipment (for example, hydraulic presses), periodic checks by ISCIR may be required. From an environmental protection point of view, the activity may require an environmental agreement or integrated environmental permit, depending on the installations used (emissions, noise, technological waste). In addition, compliance with ISU norms on fire safety is mandatory, with approval from the territorial inspectorate.

Fiscal management, ANAF audit risk and specific accounting

Fiscally, CAEN 2894 falls under industrial production, with standard obligations: corporate income tax of 16% (or micro-enterprise income tax if the conditions of turnover and number of employees are met), VAT on supplies and services. If the company exceeds the exemption threshold (RON 300,000 in 12 months), it becomes a VAT payer. Invoicing to clients in Romania is done through the RO e-Factura system, mandatory for B2B relationships starting from 2024. For imports of components from outside the EU, customs formalities and customs duties apply. Intra-Community purchases of raw materials are declared in the VAT return through specific rows. Accounting must distinctly highlight production costs and stocks of finished goods and raw materials, applying the OMFP 1802/2014 standards. The risk of ANAF audit is moderate but increases if repeated tax losses are declared or if the profit margin is inconsistent with the industry average. ANAF mainly verifies the reality of operations, the correctness of VAT deductions and compliance with transfer pricing in transactions with related parties. Strict recommendation: keep supporting documents for each import/export operation and clearly indicate the activity in contracts to avoid reclassification to riskier CAEN codes as a result of an inspection.