3240

Authorization procedure and Trade Register aspects for CAEN 3240

To establish a company carrying out the manufacture of games and toys (CAEN code 3240), it is mandatory to go through the registration procedure with the National Trade Register Office (ONRC). The registration file must include the constitutive deed, the administrator's affidavit under Law 359/2004 regarding the classification of the activity within legal provisions, and proof of the registered office. Upon registration, the main object of activity must be stated: 'Manufacture of games and toys', CAEN code 3240. If the company will also have secondary activities, these must be specified separately. No prior approval from specialized authorities is required for this CAEN class, but checking the classification of products under specific regulations (e.g., for electronic toys or those with software content) is recommended. After registration, secondary offices, if any, must be registered with the Trade Register, and the fiscal vector must be updated with the Tax Authority (ANAF) through the fiscal registration declaration (Form 010).

Regulatory framework, specific permits, and control institutions

Toy manufacturing falls under Directive 2009/48/EC on toy safety, transposed into Romanian law by Law 97/2014. Products for children under 14 must bear the CE marking and be accompanied by a declaration of conformity. Market control is carried out by the National Authority for Consumer Protection (ANPC) and, for electric toys, by the Regulatory Authority for Electrical and Electro-energetic Equipment (ANRE). For toys containing textile materials, the REACH Regulation on chemical substances applies. Also, toys with electronic functions must comply with Directive RED 2014/53/EU. There is no single mandatory prior opinion issued by an institution, but the manufacturer must prepare a technical file and carry out conformity assessment before placing the product on the market. Inspections may be triggered by complaints or within thematic ANPC controls.

Fiscal management, ANAF audit risk, and specific accounting

From a fiscal perspective, the activity is subject to the general rules of the Fiscal Code. Corporate income tax is due if the company is a profit taxpayer; if turnover is below EUR 500,000, the micro-enterprise income tax option may be chosen, provided the threshold is not exceeded. VAT applies to the sale of finished products. In the case of toy exports, a 0% VAT rate with deduction right may apply, but documentation conditions must be met. Specific accounting involves recording stocks of raw materials (plastic, wood, paints, electronic components), work in progress, and finished products. Certification and homologation costs (laboratory tests, CE marking) are capitalized or deducted as expenses, depending on the chosen accounting treatment. ANAF may initiate a thematic tax audit to verify compliance with toy safety legislation, including analysis of conformity documents and technical files. The main risk lies in incorrectly declaring income from online sales (e-commerce platforms) or undervaluing inventories. Companies with production activities must submit monthly VAT returns and declaration 394, and annually, financial statements and declaration 101. For production employees, social security contributions (CAS and CASS) apply, and for high-risk activities (e.g., operating machinery), the employer must take out professional liability insurance. Use of the RO e-Factura system is mandatory for invoices issued in relations with authorities and optional for B2B. We recommend setting up provisions for warranties and concluding after-sales service contracts.