3020
Manufacture of rolling stock
This code covers the manufacture of rolling stock, including locomotives, passenger and freight wagons, trams, metro cars and specialized trains. Activities include assembly, repair and modernization of these vehicles, as well as production of subassemblies and spare parts. It is a technical field intended for companies with industrial capabilities and know-how in mechanical and electrical engineering.
Entrepreneur Profile
Acest cod este destinat producătorilor industriali de material rulant, atelierelor de reparații și modernizări, precum și firmelor de inginerie care dezvoltă și asamblează vehicule feroviare. Este potrivit pentru SRL-uri cu capital semnificativ și personal calificat în domeniul mecanic, electric și electronic.
Who should avoid:
Avoid the exclusive use of code 3020 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 3020
The establishment of the company that will carry out the activity of manufacturing rolling stock is done in a standard manner at the Trade Register (ONRC), by submitting the application and the documents required by Law no. 265/2022. The main object of activity will be the exact CAEN code 3020, and the registered office must correspond to a space intended for industrial or production purposes, attested by cadastral documents and building permits. The administrator must declare on his own responsibility, according to Law 359/2004, that he is not in any of the situations of incompatibility or prohibition. If the sole associate is a legal entity, verification of the legal representative by means of an updated certificate of incorporation is required. For secondary offices such as work points, registration with the Trade Register (ONRC) and obtaining fire, health and environmental permits, as applicable, specific to the railway production activity are mandatory.
Regulatory Framework, Specific Endorsements and Control Institutions
The manufacturing of rolling stock (wagons, locomotives) is strictly regulated by railway legislation and technical standards issued by the Romanian Railway Authority (AFER). Any manufacturer must obtain a design, manufacture and/or repair authorization issued by AFER, based on Government Ordinance no. 79/2022 and the railway technical standards. Finished products must be homologated and receive a technical railway endorsement. Also mandatory are documents of conformity with EN standards, including certification of the quality management system according to ISO 9001 or the specific IRIS standard (International Railway Industry Standard). Quality and safety control is ensured by ISCIR for pressure vessels or lifting installations involved. Production units must hold an integrated environmental permit (BAT sector), according to Directive 2010/75/EU, obtained from the Environmental Protection Agency (APM). Periodic inspections are carried out by the Labour Inspectorate (ITM) and the Environmental Guard.
Tax Management, ANAF Audit Risk and Specific Accounting
From a fiscal point of view, the manufacture of rolling stock requires the correct application of VAT (standard rate 19%, with possible reverse charge for complex assemblies delivered between specialized suppliers at intra-Community level). Production costs include raw materials (steel, electrical components, braking systems) and direct labor. Depreciation of specific fixed assets (technological lines, test benches) is done according to the fiscal useful lives provided by the Catalogue on the classification of fixed assets (Government Decision 2139/2004). Inventories of finished products in progress are valued at standard cost, and differences are adjusted at order closing. ANAF may initiate an in-depth tax inspection, especially regarding the correctness of VAT deduction on machinery purchases and verification of transactions with associates (art. 11 of the Fiscal Code). The realized profit is taxed at 16% (or 1% on revenue for micro-enterprises, if the conditions regarding threshold and production revenues are met). It is recommended to set up provisions for guarantees granted to railway customers (spare parts, after-sales service). Monthly declarations (D300, D394, D112) must be rigorous, and for subunits without legal personality, a single declaration is filed. Special attention is given to transfer pricing within the group, in case of import of subassemblies. The audit risk increases if the company records repeated tax losses or has undeclared transactions in the RO e-Factura system.
Included Activities
- ✅ Manufacture of steam, diesel or electric locomotives
- ✅ Manufacture of passenger and freight wagons
- ✅ Manufacture of trams and metro cars
- ✅ Manufacture of specialized trains (works trains, maintenance trains, etc.)
- ✅ Manufacture of parts and subassemblies for rolling stock (bogies, axles, braking systems, etc.)
- ✅ Repair and modernization of rolling stock
- ✅ Final assembly of railway vehicles
Excluded Activities
- ❌ Manufacture of rails and sleepers (code 2410)
- ❌ Manufacture of engines and turbines for locomotives (code 2811)
- ❌ Manufacture of electrical signalling equipment (code 2790)
- ❌ Maintenance and repair of railways (code 4212)
- ❌ Manufacture of road vehicles (codes 2910-2932)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for the manufacture of rolling stock?
An ISCIR authorization is required for the design and manufacture of pressure equipment and safety components. Also, manufacturers must obtain certification from the Romanian Railway Authority (AFER) for compliance with technical and safety standards.
Can I also include activities of selling spare parts under this code?
Yes, the manufacture and sale of spare parts for rolling stock are included under this code. If the main activity becomes distribution, an additional CAEN code for trade may be required.