2899

Authorization procedure and Trade Register aspects for CAEN 2899

For registration with the Trade Register (ONRC) of a company whose main activity is CAEN 2899, the founders must submit the standard application, the constitutive acts, and evidence of the registered office. The documentation includes a sworn declaration in accordance with Law 359/2004 regarding the authorization of operation, signed by the administrator or legal representative, attesting to the fulfillment of specific operating conditions (holding permits, authorizations, compliance with fire safety and occupational health rules). The Trade Register does not verify the substance of the permits at registration, only the compliant declaration. Subsequently, within 30 days of registration, the company must actually apply for the permits and submit them to the Tax Authority (ANAF), otherwise risking temporary suspension of activity and cancellation of the fiscal registration code. For CAEN 2899, it is essential to check whether the manufacturing of the respective machinery and equipment is subject to ISCIR authorization (for pressure installations, lifting equipment, specific industrial machinery). Also, if producing machinery for the food industry (e.g., milling, bakery machines), a sanitary veterinary authorization and one from the Public Health Department are required. The Trade Register will record the CAEN code as the main activity, and in the case of secondary codes, it is recommended to clearly list them to delineate activities subject to authorization.

Regulatory framework, specific permits, and control institutions

Activities under CAEN 2899 may be subject to control by several authorities: the Labour Inspectorate (ITM) for checking occupational safety and health standards, the Environmental Guard for compliance with environmental legislation (environmental permit, waste management), and the National Authority for Consumer Protection (ANPC) for product conformity. Depending on the specific nature of the machinery manufactured, Regulation (EU) 2023/1230 on machinery, equivalent to Directive 2006/42/EC, transposed by Government Decision 1017/2022, applies. The manufacturer must draw up the EC declaration of conformity, affix the CE marking, and keep the technical file for a period of 10 years from the date of manufacture of the last unit. For export, additional certifications are required (e.g., GOST in Eurasia, FCC in the USA). There is no single operating permit issued by one institution; sectoral authorizations are obtained depending on the product's specificity (e.g., ISCIR authorization for high-risk machinery, authorization from the Ministry of Health for medical equipment – even if the code seems generic). We recommend consulting a specialist in technical regulations before starting production to avoid blocking activity after major investments.

Tax management, ANAF audit risk, and specific accounting

From a fiscal perspective, CAEN 2899 falls under the corporate income tax regime (16% or 1% on revenue for micro-enterprises, if the turnover and share capital conditions are met). Accounting is maintained on a double-entry basis, with separate records of raw material inventories, work in progress, and finished products. Additional deductible research and development expenses (50% of expenses, according to the Fiscal Code, art. 20) are applicable if the company carries out technological innovation activities. Major ANAF audit risk: undervaluation of inventories or transfer of goods without invoicing (e.g., machinery given free of charge for operation to third parties). It is recommended to implement the RO e-Factura system for all machinery deliveries (mandatory from July 1, 2025, but optional and incentivized by fiscal bonuses before that date). Also, for imports of components from outside the EU, customs duties (specific tariff code depending on the type of machinery) and VAT at customs apply. Assembly operations at third parties can be treated as service provisions or goods deliveries, depending on the transfer of ownership of materials. It is crucial to keep supporting documents: warehouse cards, consumption notes, commissioning minutes, conformity certificates, service and warranty contracts. ANAF typically verifies the correctness of revenue recording (difference between machinery delivered and invoiced), as well as the justification of expenses for spare parts and repairs. To avoid prescription, the tax inspection period is 5 years from the date of the facts. An annual inventory and valuation at acquisition cost or net realizable value is required, according to Romanian accounting regulations (OMF 1802/2014) and IFRS, as applicable.