2910
Manufacture of motor vehicles for road transport
This code covers the manufacture of motor vehicles for road transport, including passenger cars, trucks, buses and special vehicles. Activities include assembly, manufacture of main components and production of complete vehicles, from design to delivery. It is intended for vehicle manufacturers, bodywork workshops and assembly lines.
Entrepreneur Profile
Acest cod este potrivit pentru producători auto, fabrici de caroserii, ateliere de asamblare, producători de vehicule speciale și orice SRL sau persoană juridică implicată în fabricarea de autovehicule rutiere.
Who should avoid:
Avoid the exclusive use of code 2910 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 CAEN 2910
For the registration at the Trade Register (ONRC) of the manufacture of motor vehicles for road transport (CAEN 2910), a file must be submitted including the articles of incorporation, the tax registration certificate and, mandatorily, the technical approvals issued by the Romanian Auto Registry (RAR) and the environmental authorities. According to Law 359/2004, the affidavit must specify that the company holds compliant production spaces and certified machinery. In case of manufacturing complete vehicles, type approval is required, and for series production, an ISCIR authorization and a fire safety approval are requested. When completing the main object of activity, it is recommended to include related CAEN codes (2920, 2931) to avoid future updates. The processing time of the application at ONRC may be extended if the environmental documents are not complete; in practice, the duration varies between 15 and 30 working days.
Regulatory framework, specific approvals and control institutions
Activity CAEN 2910 is mainly regulated by Government Emergency Ordinance 78/2000 on the approval and marketing of road vehicles, as well as by European Union standards (EU Regulation 2018/858). To carry out manufacturing, economic operators must obtain an approval from the Ministry of Economy and register with the RAR. The relevant control institutions are: the Tax Authority (ANAF) (for fiscal compliance), the Environmental Guard (waste and emissions management), the Territorial Labor Inspectorate (safety at machinery) and ISCIR (for pressure vessels used in painting workshops). In addition, manufacturers must implement a quality management system certified ISO 9001 or IATF 16949, approved by an accredited body. Failure to submit documents to RAR in time entails the suspension of the production authorization, according to its internal procedures.
Tax management, ANAF audit risk and specific accounting
From a tax perspective, companies carrying out activity 2910 face a high risk of ANAF audit due to the complexity of VAT flows (intra-Community operations for the purchase of components) and the application of excise duties on manufactured vehicles. For VAT registration, declaration 010 is filled in, and for VAT deduction on purchases of machinery, invoices compliant with the RO e-Factura system must exist. ANAF monitors with priority: correct classification under the CAEN code, declaration of sales revenues and management of raw material stocks. In accounting, it is recommended to use production accounts (34X, 38X) to track direct and indirect costs. For inventory, Minister of Public Finance Order 1802/2014 applies. The single declaration (form 212) is submitted to ANAF according to the legal status of the associates. Non-compliance with environmental obligations (submission of the waste balance to the Environmental Protection Agency) may attract fines of up to 100,000 lei and suspension of activity.
Included Activities
- ✅ Manufacture of passenger cars
- ✅ Manufacture of motor vehicles for freight transport
- ✅ Manufacture of buses and trolleybuses
- ✅ Manufacture of engines for motor vehicles
- ✅ Manufacture of chassis for motor vehicles
- ✅ Manufacture of bodies for motor vehicles
- ✅ Manufacture of trailers and semi-trailers
- ✅ Manufacture of special vehicles (ambulances, fire-fighting vehicles, etc.)
- ✅ Final assembly of motor vehicles
Excluded Activities
- ❌ Manufacture of electrical and electronic equipment for motor vehicles (code 2931)
- ❌ Manufacture of tyres and inner tubes (code 2211)
- ❌ Manufacture of accumulator batteries (code 2720)
- ❌ Maintenance and repair of motor vehicles (code 4520)
- ❌ Sale of motor vehicles (code 4511)
- ❌ Manufacture of military fighting vehicles (code 3040)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are necessary to carry out activities under CAEN code 2910?
For the manufacture of motor vehicles, authorizations are required from the Romanian Auto Registry (RAR) for vehicle type approval, an environmental permit from the Environmental Protection Agency (APM), a fire safety authorization, and, if special vehicles are produced, additional approvals from the relevant ministries (e.g., Ministry of Interior for ambulances).
Can I produce electric vehicles under this CAEN code?
Yes, code 2910 includes the manufacture of electric motor vehicles, as long as they are intended for road transport. No separate code is required, but specific regulations regarding batteries and electrical systems must be complied with.