3315

Authorization procedure and Trade Register aspects for CAEN 3315

Establishing a commercial company with the main activity of CAEN code 3315 – “Repair and maintenance of civil ships and boats” – requires going through the standard registration steps at the National Trade Register Office (ONRC). When submitting the registration application, a sworn declaration according to Law 359/2004 is completed, by which the administrator confirms fulfillment of the legal conditions for carrying out the activity. It is mandatory to clearly mention CAEN code 3315 in the founding document, along with secondary activities, if applicable. For limited liability companies (SRLs), the minimum share capital is 1 leu, but adequate capitalization is recommended to cover initial costs for equipment and premises. Also, at registration, a certificate of no debts to the state budget, issued by the Tax Authority (ANAF), is submitted. After obtaining the registration certificate, the unique registration code (CUI) is requested and fiscal registration is performed, at which point a tax file is opened with the competent tax authority.

Regulatory framework, specific approvals and control institutions

The activity of repairing and maintaining civil ships is not subject to obtaining prior operating authorizations from ONRC, but must comply with specific technical and safety regulations. Depending on the nature of the work (structural, electrical, engine repairs, etc.), ISO certifications (e.g. ISO 9001, ISO 14001) or attestations from the Romanian Naval Authority (ANR) may be required, especially if intervening on registered ships. Also, provisions of Law 191/2003 on civil navigation and Order MT 938/2011 approving the Norms on naval repair activities apply. Compliance control is carried out by the Coast Guard, National Environmental Guard (for hazardous waste management) and the Labour Inspectorate (ITM) regarding occupational safety and health. A repair workshop must comply with fire prevention and extinguishing regulations according to the ISU authorization. Any modification of the ship’s structure or onboard systems must be notified to ANR, and works must be performed by authorized personnel (certified welders, attested naval mechanics).

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, companies carrying out ship repair activities are subject to profit tax (16%) or micro-enterprise income tax (1% or 3%, depending on revenue and number of employees). The RO e-Factura system is mandatory for all invoices issued in B2B relations, and invoices must be transmitted in the e-Factura system within 5 working days from issuance. Also, the e-Transport system applies for monitoring the transport of goods with fiscal risk, if spare parts or materials are purchased from other member states. Inventory accounting is essential: spare parts and consumable materials are recorded as raw materials, and work in progress is valued at production cost. It is recommended to use accounts 231 (assets in progress) and 711 (revenue related to costs of work in progress). ANAF may initiate a tax audit on the deductibility of expenses for spare parts, labor and travel of intervention teams, especially if there are no clear supporting documents (orders, work sheets, reception minutes). At the end of the financial year, the annual profit tax return (101) or the micro-enterprise income return (100) is prepared, and for employees, the D112 declaration (Revisal) is submitted. Naval repair activities benefit from a reduced VAT rate (5%) for certain services related to naval transport, according to the Fiscal Code, but only if the ships are intended for transporting people or goods and fall under the mentioned tariff position. It is recommended to consult a tax advisor for the correct application of the VAT rate.