3032
Manufacture of military aircraft and spacecraft
This CAEN code covers the manufacture of aircraft and spacecraft exclusively for military use, including fighter jets, bombers, attack helicopters, military drones, military satellites, and missiles. Activities include design, assembly, testing, and integration of weapon systems, as well as production of specific components. It is a strictly regulated field requiring special authorizations from the Ministry of National Defence and compliance with national security regulations.
Entrepreneur Profile
Acest cod este destinat companiilor specializate în industria de apărare, care dețin capacități de producție și certificări NATO/OTAN. Este potrivit pentru SRL-uri sau societăți pe acțiuni care colaborează cu Ministerul Apărării Naționale, cu agenții spațiale militare sau cu exportatori de tehnică militară. De asemenea, este util pentru ateliere de reparații autorizate militar și pentru integratori de sisteme de armament.
Who should avoid:
Avoid the exclusive use of code 3032 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 3032
Registration at the Trade Register (ONRC) for CAEN 3032 (Manufacture of military aircraft and spacecraft) requires submission of the standard application, constitutive documents, and proof of registered office. It is recommended to include the CAEN code as the main activity, as the field is strictly regulated. According to Law 359/2004, a sworn declaration regarding compliance with operating conditions is submitted at registration. Institutions issuing mandatory prior approvals are: the Ministry of National Defence (security clearance), the Ministry of Economy, and the Romanian Civil Aeronautical Authority, if the activity also involves civil aircraft. Without these approvals, ONRC rejects the file.
Regulatory framework, specific approvals, and control institutions
Activity under CAEN 3032 falls under Government Emergency Ordinance 54/2009 on control of exports of military products and Law 197/1996 on the regime of products subject to authorization. Control is exercised by: ANCOM (for military communications), Railway Reform Authority (if there are military transport components), and General Inspectorate for Emergency Situations (fire safety). Companies must obtain an industrial security authorization from RENAR or ANPC for material testing. Additionally, the production and maintenance of military aircraft are subject to STANAG and MIL-STD standards, and non-compliance leads to drastic sanctions from the Ministry of Defence.
Tax management, ANAF audit risk, and specific accounting
From a fiscal perspective, CAEN 3032 entails specific obligations: registration as a VAT payer is mandatory if turnover exceeds the threshold. ANAF treats this activity as high fiscal risk due to possible intra-Community or third-country transactions. Strict tracking of research and development costs for deductions is recommended. The Single Declaration and tax vector must be updated at ONRC and ANAF if changes occur. Accounting must comply with OMFP 1802/2014, with separate recording of strategic material inventories. ANAF audits focus on transfer pricing, subcontractor expenses, and export documentation. Any industrial property rights (military patents) must be recorded in separate accounts.
Included Activities
- ✅ Manufacture of military aircraft (fighters, bombers, transport)
- ✅ Manufacture of military helicopters
- ✅ Manufacture of military drones and unmanned aerial vehicles (UAVs)
- ✅ Manufacture of military spacecraft (satellites, launch vehicles)
- ✅ Manufacture of military guided missiles and projectiles
- ✅ Manufacture of engines for military aircraft
- ✅ Manufacture of parts and subassemblies for military aircraft
- ✅ Assembly and testing of military aircraft
- ✅ Integration of weapon systems and military avionics
- ✅ Repair and maintenance of military aircraft (if carried out within the factory)
Excluded Activities
- ❌ Manufacture of civil aircraft (code 3030)
- ❌ Manufacture of parachutes (code 1396)
- ❌ Manufacture of weapons and ammunition (code 2540)
- ❌ Manufacture of non-integrated military electronic equipment (codes 2611, 2612)
- ❌ Trade in military aircraft (codes 4612, 4651)
- ❌ Research and development activities in the military aerospace field without production (code 7211)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required to carry out activities under CAEN code 3032?
It is mandatory to obtain an authorization from the Ministry of National Defence (MApN) for the production of military equipment, as well as NATO AQAP (Allied Quality Assurance Publications) certification. Additionally, the company must be registered in the Register of Economic Operators in the Defence Industry (ROEIAP).
Can I export products manufactured under this CAEN code?
Yes, but the export of military equipment is strictly controlled by Law No. 232/2016 on the control of exports of military products. It is necessary to obtain an export license from the Export Control Agency (ANCEX) within MApN, and transactions are subject to national security checks.