2931
Manufacture of electrical and electronic equipment for motor vehicles and for motor vehicle engines
This code covers the manufacture of electrical and electronic components for motor vehicles, including ignition systems, alternators, starter batteries, wiring harnesses, lighting and signaling equipment, windshield wipers, and engine equipment. Essentially, if you produce parts that use electricity or electronics for cars, this is your code.
Entrepreneur Profile
Acest cod este potrivit pentru producători industriali, ateliere de fabricație, SRL-uri care produc componente electrice/electronice pentru industria auto, precum și pentru ingineri sau antreprenori care dezvoltă și produc sisteme electrice pentru autovehicule.
Who should avoid:
Avoid the exclusive use of code 2931 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 NACE 2931
Setting up a company with the main activity code NACE 2931 involves going through the registration procedure with the Trade Register (ONRC) according to the republished Law 31/1990. For authorized natural persons or sole proprietorships, Government Emergency Ordinance 44/2008 applies. When submitting the application, a sworn declaration according to Law 359/2004 on meeting the legal conditions for the respective activity must be completed. No prior operating approvals from other institutions are required, but it is recommended to verify the correct secondary coding for related activities (e.g. 2932 for other motor vehicle parts).
Regulatory framework, specific approvals and control institutions
The NACE 2931 activity falls under the technical regulations on product safety (Law 245/2004, transposing Directive 2001/95/EC). The production of electrical/electronic equipment for motor vehicles requires compliance with harmonized standards (e.g. ISO 26262 for functional safety). There is no approval from ISCIR or the Ministry of Health, but finished products must comply with the requirements of the Romanian Automotive Register (RAR) regarding type approval. Control is exercised by ISCTR for road transport, and ANPC checks the conformity of products placed on the market. Obtaining ISO 9001 or IATF 16949 certification is recommended to access clients in the automotive industry.
Tax management, ANAF audit risk and specific accounting
From a tax perspective, the company operates according to the Fiscal Code, with standard VAT registration obligations (threshold 300,000 lei). VAT returns are filed monthly if the turnover exceeds 100,000 euros. Corporate income tax is calculated quarterly (16%). ANAF may carry out tax inspections regarding the correctness of production costs, inventories and VAT adjustments for work in progress. Accounting is kept on a double-entry basis, with the obligation to individualize direct costs (raw materials, labor) and indirect costs (depreciation of machinery). The company must register in the RO e-Factura system from its entry into force (2024) and submit electronic invoices. It is also required to correctly declare the tax vector at registration and update it with ANAF. Research and development expenses may benefit from a tax credit (50% of additional deductible expenses, art. 22 of the Fiscal Code).
Included Activities
- ✅ Manufacture of starter batteries for motor vehicles
- ✅ Manufacture of electrical lighting and signaling equipment for motor vehicles
- ✅ Manufacture of windshield wipers, defrosters and demisters
- ✅ Manufacture of ignition systems, alternators, generators, voltage regulators
- ✅ Manufacture of electrical wiring harnesses for motor vehicles
- ✅ Manufacture of electric motors for motor vehicles
- ✅ Manufacture of electronic equipment for motor vehicles, such as control units, sensors, actuators
Excluded Activities
- ❌ Manufacture of motor vehicle batteries other than starter batteries (e.g. traction batteries)
- ❌ Manufacture of communication equipment for motor vehicles
- ❌ Manufacture of on-board computers (classified in 2620)
- ❌ Wholesale or retail trade of electrical parts for motor vehicles
- ❌ Repair and maintenance of electrical equipment for motor vehicles
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What permits are needed for manufacturing automotive electrical equipment?
In addition to standard operating permits (ISU, environment), product certification is required in accordance with RAR and EU regulations (e.g., CE marking, type approval).
Can I produce lithium-ion batteries for electric cars with this NACE code?
No, this code excludes the manufacture of traction batteries (lithium-ion). For this, code 2720 (Manufacture of accumulators and batteries) is recommended.