3100

Authorization procedure and Trade Registry aspects for CAEN 3100

For registration with the Trade Register (ONRC) of an LLC with the main activity CAEN 3100 (Manufacture of furniture), the file must include the sworn declaration under Law 359/2004 regarding the fulfillment of operating conditions, without requiring prior operating authorizations issued by another institution (except for special cases). The articles of incorporation must clearly specify the main activity (Class 3100) and any compatible secondary activities, such as furniture repair (3311) or retail sale (4778). Registration fees are standard (approximately 200-300 RON), and the processing time is 1-3 business days. For existing companies, changing the activity object by adding CAEN 3100 is done by submitting the standard form to the ONRC, with a fee of 150 RON.

Regulatory framework, specific endorsements and control institutions

The main applicable normative act is Law 213/2004 on the exercise of furniture manufacturing activities, which does not impose special authorizations at the national level. For units with direct sales to consumers, regulations on product safety (Law 245/2004) and CE marking based on harmonized standards EN 747, EN 1725, EN 527 for office and domestic furniture apply. Control institutions include the Territorial Labor Inspectorate (for occupational safety in production halls), the Environmental Guard (for wood processing waste, paints and varnishes) and the National Sanitary Veterinary and Food Safety Authority (DSVSA) (only if furniture for food contact is manufactured - sanitary-veterinary authorization). Also, the notification procedure to the Fire Inspectorate (ISU) applies for classifying the hall in the fire risk category.

Tax management, ANAF audit risk and specific accounting

From a fiscal point of view, furniture manufacturing is subject to the standard VAT rate (19%). Expenses for raw materials (wood, particleboard, veneer, paints, accessories), depreciation of machinery (processing aggregates, sewing machines, painting lines) and transport costs are deductible. The fiscal result is determined based on revenues from the sale of finished furniture minus production expenses. If export (intra- or extra-Community) is carried out, VAT exemption with deduction right applies, but it must be declared in the recapitulative declaration (390) and Intrastat. Major ANAF audit risks: correctness of finished product and work-in-progress inventories (requires monthly inventory and application of standard costing), documentation of transfers to work points (RO e-Factura system mandatory from 2023 for inter-operator deliveries) and withholding tax on outsourced service provisions. Also, it is recommended to contract an accounting expert for periodic evaluation of tangible fixed assets (machinery) at their depreciation periods and provisions for warranties (minimum 2 years according to legislation).