3213

Authorization Procedure and Trade Register Aspects for CAEN 3213

To establish a company carrying out the activity of "Manufacture of imitation jewellery and similar articles" (CAEN code 3213), the standard registration procedure with the Trade Register (ONRC) must be followed. The documentation includes the registration application, the constitutive act, proof of registered office, and the affidavit according to Law 359/2004 on fulfilling legal conditions. When completing the affidavit, CAEN code 3213 is mentioned as the main or secondary object of activity, without requiring additional prior approvals from other institutions. However, for the use of certain materials (e.g., precious metals, although the activity concerns imitations), it is recommended to check with the ONRC whether there are restrictions related to the processing of base metals plated with gold/silver. Also, if the company intends to also trade these articles, the corresponding CAEN codes should be added (e.g., 4777).

Regulatory Framework, Specific Approvals, and Control Institutions

CAEN 3213 does not benefit from strict sectoral regulation by a single authority, but general obligations regarding product conformity apply. For articles intended for the EU market, the REACH Regulation on chemical substances and the General Product Safety Regulation apply. Imitation jewellery containing nickel must comply with the migration limits provided in Annex XVII of REACH. Also, if textile materials are used (e.g., ribbons), Regulation 1007/2011 on textile fibre names applies. Control may be exercised by the National Authority for Consumer Protection (ANPC) through checks on labelling and composition. No special authorizations from the Ministry of Finance or the Tax Authority (ANAF) are required for this class, but registration in the RO e-Factura system is recommended for all B2B invoices and appropriate declaration of goods in customs declarations if raw materials are imported from outside the EU.

Tax Management, ANAF Audit Risk, and Specific Accounting

From a fiscal perspective, the activity of manufacturing imitation jewellery falls under the category of "manufacturing industry" and is subject to the standard VAT regime (19% rate). Taxpayers must declare the fiscal vector upon establishment, and monthly/quarterly obligations are reported through declarations 300, 390, and 406 (if applicable). Income obtained is taxed according to the Fiscal Code, either through the corporate income tax system (16%) or the micro-enterprise income tax (1% or 3% depending on turnover). ANAF may initiate a tax audit in case of discrepancies between material inventories (e.g., generic metal or artificial stones) and declared volumes; strict inventory records via warehouse sheets are recommended. Specific accounting involves recording costs of raw materials (beads, base metal chains, clasps) in account 301 "Raw materials", and finished products are recorded in account 345. Indirect production costs (amortisation of moulds, electricity) are collected in general expense accounts. At the annual inventory, imitation stocks are physically verified, and any shortages are treated fiscally according to Article 148 of the Fiscal Code. Furthermore, for exports of these articles outside the EU, a 0% VAT rate applies provided transport is justified, and for intra-Community sales, the recapitulative declaration 390 must be completed. There is no special excise regime for this CAEN code, but attention is drawn to the risk of fiscal reclassification if imitations are mistaken for jewellery made of precious metals (CAEN 3212) – ANAF may reconsider the tax base and impose fines for incorrect declarations.