2920

Authorization procedure and Trade Register aspects for NACE 2920

The establishment of a company that will carry out the activity of manufacturing bodies for motor vehicles, trailers and semi-trailers (NACE 2920) involves going through the standard registration stages at the Trade Register (ONRC), with specific mentions regarding the object of activity and additional documentation. At the time of submitting the registration application, the Declaration on Own Responsibility according to Law 359/2004 shall be completed, by which the administrator confirms the fulfilment of the conditions for carrying out the activity. It is mandatory to specify the NACE code 2920 as the main or secondary object, depending on the share of estimated revenues. For this class, no prior approvals from ONRC are required, but operating permits from other institutions (ISU, environment) must be obtained before starting production. Also, upon registration, proof of the registered office and working points must be submitted, if production takes place at a location other than the registered office. ONRC verifications focus on the conformity of documents, and after registration, a certificate of registration attesting the inclusion of the NACE code shall be requested.

Regulatory framework, specific approvals and control institutions

The activity of manufacturing bodies and trailers is subject to technical and road safety regulations. The main normative act is Regulation (EU) 2018/858 on the approval of motor vehicles, which requires that trailers and semi-trailers be approved by the Romanian Auto Register (RAR). The manufacturer must obtain a certificate of conformity for each type of product. Locally, Law 211/2011 on waste and Government Decision 856/2002 impose the management of waste resulting from production (paints, solvents, metals). The relevant control institutions are: the Environmental Guard (for the environmental permit), the Inspectorate for Emergency Situations (PSI approval), the Labour Inspectorate (ITM) (occupational safety), and the Public Health Directorate. For production spaces, it is mandatory to obtain the fire safety authorization and the environmental permit (environmental agreement or integrated permit, depending on production capacity). Also, if painting operations are carried out, the rules on volatile organic compound (VOC) emissions apply.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, taxpayers engaged in NACE 2920 are subject to standard obligations: corporate income tax or micro-enterprise income tax (if they meet the turnover and employee conditions). VAT applies to supplies, with the possibility of reverse charge for waste purchases (if applicable). Upon import of raw materials (sheet metal, profiles), specific customs duties apply. A specific aspect is the registration in the RO e-Factura system for all B2B invoices, mandatory from 2024. Accounting must separately record raw material inventories, work in progress, finished goods and production costs. ANAF may conduct tax inspections on the correctness of VAT returns and deductible expenses. A major audit risk arises in transactions with related parties (if exporting to group entities) or in the undervaluation of revenues. It is also recommended to set up provisions for warranties (mandatory for sold products) and to meet deadlines for paying budget obligations. The fiscal vector is completed with the NACE code 2920 upon registration or modification. For significant investments in machinery, accelerated depreciation can be benefited from (according to the Fiscal Code, art. 28). Do not forget the obligation to submit the Single Declaration (for income from independent activities, if applicable) or Declaration 394 (for intra-Community supplies/services).