3091

Authorization procedure and Trade Register aspects for CAEN 3091

For registration with the Trade Register (ONRC) of the main activity object 3091 - Manufacture of motorcycles, the code is classified under NACE Rev.2. When completing the application, this class must be explicitly mentioned, with a detailed description of the activities: manufacture of motorcycles, motor scooters, and related parts and engines. Generic use of higher classes (30 - Manufacture of road transport vehicles) is strictly prohibited. The single declaration shall be submitted online or at the counter, and the administrator(s) must sign the declaration on their own responsibility in accordance with Law 359/2004 on the authorization of economic activities. The Trade Register (ONRC) does not normally require prior operating permits, but subsequently, specific import/export approvals from the Ministry of Economy must be obtained, if applicable.

For the registered office, the right of use must be proven (loan agreement or purchase deed), and the articles of association must state that the activity is carried out in premises that comply with fire safety conditions and urban planning rules. Any change of registered office or change in shareholders requires updating the Trade Register.

Regulatory framework, specific permits, and control institutions

The manufacture of motorcycles is subject to strict type-approval and road safety requirements. The main normative act is GEO no. 195/2002 on road traffic and the RAR (Romanian Auto Register) norms, which establish technical and inspection conditions. For placing on the market, motorcycles must be type-approved, and the manufacturer must hold a certificate of conformity. Regulation (EU) no. 168/2013 on the approval of two-wheeled vehicles also applies. At the same time, the production activity must comply with environmental protection rules: environmental permit (SEPA/APM) and waste register. The Ministry of Economy may impose licenses for the import/export of military components if special-purpose motorcycles are manufactured.

Control is carried out by the Tax Authority (ANAF) (tax inspections), RAR (periodic technical inspection), ISU (fire prevention), and ITM (occupational safety). The company is obliged to notify the Trade Register (ONRC) within 15 days of any change in the activity object or shareholder structure.

Fiscal management, ANAF audit risk, and specific accounting

From a fiscal point of view, the company, as a profit tax payer (16%) or micro-enterprise (1% on revenue, if it has more than one associate and positive equity), must register with the Tax Authority (ANAF) with a fiscal vector. It is mandatory to submit the Single Declaration (form 212) for associated natural persons who obtain income from dividends or assimilated income. CAEN code 3091 can be performed on a make-to-order basis (custom production) or in series (mass production). Accounting must distinguish between these two variants: for orders, International Accounting Standards (IAS 11) for construction contracts apply (if complex assembly is involved).

The risk of ANAF audit is high in the field of motorcycle manufacture, especially regarding customs duties (import of engine components, aluminum, steel). ANAF verifies the correct application of the RO e-Factura system and the issuance of electronic invoices to customers. Intra-Community acquisitions of components are declared through Declaration D390 (VIES), and the month-end closing is done via Declaration D300 (VAT return). VAT on payment (due upon collection) applies only if the company meets the conditions (turnover under EUR 500,000), otherwise, VAT on invoicing applies.

From an accounting perspective, inventories of raw materials (steel, aluminum, rubber, electronic components) shall be recorded at acquisition cost. Finished products (motorcycles) shall be valued at production cost (CPF). Depreciation of production equipment shall be over a useful life of 5-10 years, according to the Fixed Asset Catalog. RAR homologation costs shall be capitalized or expensed, depending on the benefit period.

To mitigate audit risk, it is recommended to keep supporting documents for each production stage and sales-purchase contracts. Any sponsorship or prototype gift must be reported as income in kind. The company is advised to request a transfer pricing agreement for transactions with related parties, if any.