3092

Authorization procedure and Trade Register aspects for CAEN 3092

Setting up a company carrying out the manufacture of bicycles and invalid carriages (CAEN code 3092) involves completing the standard registration steps at the Trade Register (ONRC), with specific mentions regarding the object of activity and supporting documents. According to Law No. 359/2004, upon registration, a declaration on own responsibility is submitted that the company meets the operating conditions, without requiring prior approval from authorities, except where ancillary activities subject to authorization are also carried out (e.g., painting or welding, which may require an environmental permit).

For CAEN code 3092, there are no special requirements for minimum share capital or restrictive legal forms, but it is recommended that the constitutive act clearly specify the main and secondary objects of activity, to avoid subsequent suspension of activity. If the company intends to produce invalid carriages, their certification as medical devices must be considered, in accordance with MS/ANMDM legislation; proof thereof is not required at registration but only at the time of marketing.

Regulatory framework, specific permits and control institutions

The activity of manufacturing bicycles and invalid carriages falls under several normative acts: Law No. 211/2011 on waste (for managing production waste), Government Emergency Ordinance No. 195/2005 on environmental protection (if emissions or noise are generated), as well as ISU rules on fire safety. There is no specific operating authorization for this CAEN code, but if the process involves painting, welding or chemical treatments, an environmental permit from the Environmental Protection Agency (APM) is required.

In the case of invalid carriages, the provisions of MS Order No. 1,577/2016 approving the Norms on medical devices apply, and the manufacturer must register with ANMDM and notify products in accordance with European regulations (EU Regulation 2017/745). Control is exercised by the National Authority for Consumer Protection (ANPC) for the conformity of finished products and by the Territorial Labor Inspectorate (ITM) for the safety and health of employees.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, a company with CAEN 3092 generally falls under the microenterprise category if it respects the revenue threshold and number of employees, applying the 1% or 3% income tax rate, as the case may be. If it exceeds the threshold or chooses to, it becomes liable for 16% corporate income tax. It is mandatory to register in the RO e-Factura system for deliveries between legal entities, as well as to submit the D406 declaration (e-Transport) if goods with fiscal risk are transported, although bicycles are not expressly included, but invalid carriages may be considered goods with risk depending on value.

The main ANAF audit risk concerns production costs and profit margin. ANAF may verify the reality of expenses for raw materials (frames, tires, components) and their justification through purchase documents (invoices, receipt notes, warehouse records). It is also recommended to keep separate records for production and trading activities to avoid reclassification of income. In accounting, OMFP No. 1,802/2014 applies, and production costs are accumulated in account 345 'Finished products' through standard or actual costing. For invalid carriages, if considered medical devices, strict batch management and traceability are required, which may be subject to ANMDM checks.

From a taxation perspective, there are no specific tax facilities for this CAEN code, although invalid carriages may be exempt from VAT on supply to persons with disabilities, according to the Fiscal Code (Art. 291, paragraph 3). An opinion from ANAF is required to apply the reduced rate or exemption, and supporting documents must be kept for at least 5 years. The usual recommendation is to collaborate with a tax consultant for structuring the documentation related to these operations.