2897

Authorization procedure and Trade Register aspects for CAEN 2897

Registration with the Trade Register (ONRC) for CAEN code 2897 – manufacture of machinery and equipment for additive manufacturing – involves the standard procedure for setting up a legal entity or registering a secondary office, with mention of the main object of activity. The registration application is submitted through the ONRC portal or directly at the territorial office, accompanied by the constitutive act, identity documents of the associates/shareholders, proof of the registered office (loan agreement, lease or land register extract) and the administrator's affidavit under Law 359/2004 regarding the fulfilment of operating conditions. It is mandatory to specify exactly CAEN code 2897 as the main or secondary object of activity, without requiring a prior operating authorization from ONRC. However, given the technological specificity, prior consultation of NACE Rev. 2 and INS clarifications is recommended to avoid erroneous classification under other codes (for example, 2829 – manufacture of other general-purpose machinery). For companies that import or export machinery, customs clearance is carried out based on the corresponding customs tariff code, and for intra-Community operations a valid VAT code is requested.

Regulatory framework, specific endorsements and control institutions

The activity of additive manufacturing (3D printing) of machinery and equipment is not subject to fire safety or environmental authorization during the production phase, except when it uses hazardous substances or generates special waste. In such cases, the Tax Authority (ANAF) and the Environmental Guard may request an environmental permit or notification regarding waste management. Also, the manufactured machinery must comply with Directive 2006/42/EC on machinery safety, transposed by GD 114/2020, which implies conformity assessment and preparation of the EC declaration of conformity, CE marking and retention of the technical file. Periodic inspections are carried out by ISCIR (State Inspectorate for the Control of Boilers, Pressure Vessels and Lifting Equipment) only if the machinery falls under these regulations. For high-risk machinery, notification of notified bodies in Romania (e.g. SRAC, CERTIND) may be required. Invoicing and the relationship with business customers are carried out through the RO e-Factura system, and for purchases of raw materials (filaments, metal powders) reverse taxation applies if the supplier is non-VAT registered.

Tax management, ANAF audit risk and specific accounting

Tax regime and declaration obligations

Taxpayers carrying out activity CAEN 2897 are subject to corporate income tax (16%) or micro-enterprise income tax, if they meet the threshold and employee number conditions. The Tax Authority (ANAF) primarily analyses the correctness of the classification of research and development (R&D) expenses – essential in additive manufacturing – which are additionally deductible under the Fiscal Code. The risk of tax audit is high if the company records repetitive tax losses or operating expenses disproportionate to revenues. The fiscal vector is updated at ONRC within 15 days of modifying the object of activity. Monthly obligations include declaration 300 (VAT) and the special VAT return (if there are intra-Community operations), and annually declarations 101 (corporate income tax) or 100 (micro-enterprise tax). Hiring staff with studies in mechanical engineering or automation requires declaration in REVISAL and compliance with occupational safety standards (Law 319/2006).

Specific accounting

In accounting, account 2131 – Technological equipment (machinery, equipment) is used for manufactured assets, with linear depreciation over the useful life established in the accounting policies. Design and prototyping costs are recorded either as intangible assets (account 203 – Development costs), if the recognition criteria are met, or as current expenses. Inventories of finished products (finished machinery) are valued at production cost, including materials, direct labor and indirect production overheads. Sales to customers are recorded through account 701 – Revenue from sale of finished products, with the recording of inventory write-down based on the receipt notes. For subcontracting production stages, the tax regime for services applies. Management of production waste (e.g. unused metal powders) requires accounting recognition upon recovery (account 703 – Revenue from sale of materials).

Risks and recommendations

The main ANAF audit risk consists of the unjustified deduction of expenses for purchases of raw materials from outside the EU, for which the company must have correctly completed import documents (customs declarations, DVIs) and comply with the rules of origin. It is recommended to implement a permanent management control, with periodic reporting of production costs and gross margin, to avoid undervaluation of inventories. Also, contracts with customers must include warranty and service clauses, and issued invoices must comply with RO e-Factura requirements. To prevent potential commercial disputes, it is suggested to archive technical documents (specifications, conformity tests) for at least 10 years from the last production. Any change in the technological process (for example, introduction of new materials) requires re-evaluation of CE conformity and updating of the technical file.