3311
Repair and maintenance of fabricated metal products
This code covers the repair and maintenance of articles made of metal, from metal structures and metal doors to agricultural and industrial machinery. Activities include welding, replacement of worn parts and reconditioning of metal surfaces. It is ideal for mechanical workshops or service centers specialized in metalworking.
Entrepreneur Profile
Acest cod este potrivit pentru SRL-uri, PFA-uri sau ateliere individuale care oferă servicii de sudură, reparații metalice, întreținere utilaje sau fabricare de piese metalice la comandă. De asemenea, este util pentru firmele de construcții care execută lucrări de reparații la structuri metalice.
Who should avoid:
Avoid the exclusive use of code 3311 if the main activity of your company shifts towards other commercial or related branches not specified in the official description. See the excluded activities section below.
Authorization procedure and Trade Register aspects for NACE 3311
For the activity of repair and maintenance of fabricated metal products (NACE 3311), registration with the Trade Register (ONRC) is carried out by submitting the declaration on own responsibility according to Law 359/2004. No mandatory prior approvals are required at incorporation, except when the activity also involves operations subject to ISCIR control (e.g., repair of pressure vessels, lifting equipment, etc.). At registration, the main activity (3311) and, where applicable, related secondary activities (e.g., 3312, 3319) must be specified. We recommend verifying the exact classification of the activity at the ONRC one-stop shop, to avoid incorrect classifications that may cause subsequent problems. For PFA/II/IF, the fiscal vector is established upon fiscal registration with the Tax Authority (ANAF).
Regulatory framework, specific approvals and control institutions
The activity of repairing metal articles is not subject to a special environmental permit, unless it involves operations requiring an environmental permit or environmental agreement under Law 292/2018. However, for repairs to technical equipment falling under ISCIR (pressure, boilers, lifting equipment, gas installations, etc.), obtaining an ISCIR authorization and employing ISCIR-certified personnel is mandatory. Additionally, if repairs are performed on equipment used in potentially explosive atmospheres (ATEX), additional requirements apply. Compliance control is carried out by ISCIR, the Labour Inspectorate (ITM) and, where appropriate, the National Environmental Guard.
Tax management, ANAF audit risk and specific accounting
Corporate/income tax is calculated in accordance with the Fiscal Code, with the deduction of direct and indirect expenses. It is recommended to keep separate records for costs of spare parts, consumables, labor and transport. For VAT, the standard rate (19%) applies, and if repairs are provided to EU entities, the exemption with the right of deduction (Art. 294 para. (1) letter c) of the Fiscal Code) may apply, provided a valid VAT number is held. The ANAF audit risk is medium, especially if abnormal margins or lack of supporting documents for spare parts purchases are recorded. Reporting obligations include invoicing through the RO e-Factura system (mandatory from 1 July 2024 for all B2B operations). Additionally, SAF-T reporting of stocks and repair transactions is required.
Included Activities
- ✅ Repair and maintenance of metal structures (beams, pillars, scaffolding)
- ✅ Repair of metal doors, windows and gates
- ✅ Repair of metal tanks, cisterns and containers
- ✅ Repair of agricultural and industrial machinery made of metal
- ✅ Repair of metal tools and implements
- ✅ Repair of ironmongery and locksmith articles
- ✅ Repair of metal parts by welding or soldering
Excluded Activities
- ❌ Repair of electrical machinery and equipment (code 3314)
- ❌ Repair of transport equipment (code 3317)
- ❌ Repair of articles of precious metal (code 3212)
- ❌ Repair of weapons and ammunition (code 3311? - to be verified)
- ❌ Repair of boats (code 3315)
- ❌ Repair of aircraft (code 3316)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What permits are required to carry out metal article repair activities?
In general, no special permits are required, but if the activity involves welding or plasma cutting, ISU and occupational safety regulations must be observed. For metal waste, an environmental permit is required.
Can I invoice both labor and spare parts under the same NACE code?
Yes, you can invoice both the repair labor and the spare parts used, provided that the main activity is repair. If you only sell parts without repair, a trade NACE code is recommended (e.g., 4663).