3320

Authorization procedure and Trade Register aspects for CAEN 3320

Setting up a company that will carry out the activity of installation of industrial machinery and equipment (CAEN 3320) involves going through the registration stage at the National Trade Register Office (ONRC). When submitting the application, the main object of activity must be specified according to CAEN code 3320, and the affidavit given under Law 359/2004 will attest that the company meets the operating conditions. For this class, no special prior authorization forms are required from the ONRC, but the classification declaration for authorized activities is mandatory.

For the registered office, the document proving the right of use (lease contract, sale-purchase, etc.) must be presented, and for storage spaces or workshops (if machinery is installed for demonstration/testing), verification of the building permit and compliance with fire safety regulations is required. If the company carries out installation activities involving mounting on permanent support structures, obtaining the fire safety authorization from the Emergency Situations Inspectorate is necessary.

Regulatory framework, specific approvals and control institutions

Installation activities (CAEN 3320) are not subject to direct authorization from the Tax Authority (ANAF) or the Ministry of Economy, but compliance with specific legislation on industrial equipment is mandatory. If the installation concerns machinery covered by Directive 2006/42/EC (transposed by Government Decision 119/2012), the company must hold the EC declaration of conformity from the manufacturer. Installation of pressure equipment (Directive 2014/68/EU) or machinery in explosive atmospheres (ATEX) requires additional approvals from the ISU or ISCIR.

Labour Inspectorate (ITM) controls safety conditions during assembly; for heavy machinery, a work plan and verification of staff qualifications (ISCIR certifications for welders, operators) are required. Also, the National Environmental Guard may require an environmental agreement for activities with impact (noise, vibrations). For the installation of production lines that end with acceptance, a commissioning report is drawn up.

Tax management, ANAF audit risk and specific accounting

From a fiscal point of view, the company is subject to corporate income tax (or microenterprise income tax if turnover is below EUR 500,000). Specific accounting involves recording installation costs as services provided to third parties: revenues are recognized upon completion of assembly (customer acceptance), and expenses include consumables, labour, depreciation of own machinery. There are no stock holding obligations (machines are installed that are delivered by the customer or purchased on order).

ANAF audit risk is medium, especially regarding correct declaration of revenues (seasonality, invoices issued on time) and TVA deduction for purchases of machinery and subassemblies. RO e-Factura applies to all invoices issued to legal entities. Monthly declarations (D112, D390) must be submitted on time. To avoid risks, detailed contracts for installation works (subject, deadlines, costs) and acceptance reports attesting completion are recommended. The company must complete the fiscal vector at the ONRC and notify ANAF of any change regarding the registered office or work points. If installation involves work abroad (installation of machinery in the EU), reverse charge VAT applies and the recapitulative declaration (D311) must be submitted.