3012

Authorization procedure and Trade Register aspects for CAEN 3012

For registering the activity of construction of sports and leisure boats (CAEN 3012) with the Trade Register (ONRC), the company must submit the standard file according to Law No. 265/2022. A sworn statement under Law 359/2004 is completed, attesting to the fulfillment of the legal conditions for operation (premises, equipment). There is no mandatory prior approval from the Ministry of Transport for authorizing commercial operations; however, for the certification of finished boats, specific regulations apply (Government Decision No. 141/2014 on placing leisure boats on the market). Upon registration, the main activity object is mentioned as CAEN code 3012, and related secondary objects can be added (e.g., 3315 - repair of boats).

Regulatory framework, specific approvals and control bodies

The construction of leisure boats is subject to Directive 2013/53/EU, transposed by GD No. 141/2014. The manufacturer must comply with essential safety requirements, prepare technical documentation, apply the CE marking and display the manufacturer's plate. Market control is carried out by the Romanian Naval Authority (ANR) – territorial structures (Port Captaincies). For boats under 2.5 m or canoes/kayaks, simplified procedures apply. Relevant institutions include: Ministry of Economy, Entrepreneurship and Tourism (MEAT) for non-reimbursable funds, Territorial Labor Inspectorate (ITM) for occupational safety and the Environmental Guard for waste management (paints, composites). For noise pollution and VOC (volatile organic compounds) emissions from varnishing and painting, an environmental permit is required depending on production capacity.

Tax management, ANAF audit risk and specific accounting

Registration as a VAT payer (fiscal code) is mandatory if turnover exceeds RON 300,000 or optional below this threshold. The single declaration (for income tax and social contributions) is submitted to the Tax Authority (ANAF) within 30 days of establishment for the registered office and work points. The fiscal vector is completed with codes: 3012 (boat construction), 3315 (repairs) and 4764 (retail trade) if there is a showroom. Advances received from clients for boats under construction are accounted separately in account 419, and work in progress is valued at production cost (account 331). The risk of ANAF audit is high, especially regarding VAT deduction for raw materials (polyesters, paints) and recording research and development expenses (if new models are designed).

In case of applying the RO e-Factura system (mandatory for B2B relations from 1 July 2024), all invoices issued to legal entities are transmitted via SPV. Taxpayers making intra-community supplies (to EU states) benefit from VAT exemption provided they hold a valid customer VAT number and transport documents. For motorboats, excise duties apply to diesel used in functional tests (tax warehouse). We recommend consulting an accounting expert with experience in industrial production and periodically checking the list of products with fiscal risk published by ANAF.