4621
Wholesale trade of cereals, seeds, animal feed and unmanufactured tobacco
This code covers wholesale trade of cereals (wheat, corn, barley, oats, rye), oilseeds (sunflower, rapeseed, soybeans), animal feed and unmanufactured tobacco. Essentially, if you purchase large quantities of these products from agricultural producers or other traders and resell them to other businesses (processors, farms, feed mills), you need this code. It does not include sales to final consumers (retail) or processing of these products.
Entrepreneur Profile
Acest cod este potrivit pentru SRL-uri, PFA-uri sau cooperative agricole care se ocupă cu achiziția și revânzarea în vrac de cereale, semințe, furaje sau tutun. De asemenea, este util pentru intermediari (brokeri) care facilitează tranzacții între producători și procesatori, dar care nu preiau fizic marfa. Fermierii care își vând propria producție nu au nevoie de acest cod, ci de codurile de cultivare.
Who should avoid:
Avoid the exclusive use of code 4621 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 CAEN 4621
For registering the activity of wholesale trade of cereals, seeds, feed and unmanufactured tobacco with the Trade Register (ONRC), it is necessary to submit a file according to Law No. 265/2022 and Law No. 359/2004. As the main object of activity, only the CAEN code 4621 shall be mentioned. No prior approvals are required for registration, but for operation the specific storage and traceability conditions for agricultural products must be observed. The legal entity must declare the registered office and the points of work where the activity is actually carried out, specifying the storage spaces. At the time of registration, a sworn declaration is completed, and subsequently the certificate of registration is obtained, confirming the registration. It is recommended to verify the availability of the company name and registered office beforehand.
Regulatory framework, specific approvals and control institutions
The activity of wholesale trade of cereals, seeds and feed is carried out under the incidence of Government Emergency Ordinance No. 99/2000 on the marketing of products and market services, correlated with EC Regulation 178/2002 on food safety. For unmanufactured tobacco, Law No. 16/2000 and the Tax Authority (ANAF) norms on the movement of excisable products apply. The control institutions are: the Tax Authority (ANAF) (for taxation and excise duties), the National Sanitary Veterinary and Food Safety Authority (DSVSA) (for feed), the National Sanitary Veterinary and Food Safety Authority (ANSVSA) (for animal health and feed control), as well as the National Environmental Guard, if the activity involves hazardous substances. The storage of cereals and feed may require a sanitary veterinary authorization, according to applicable legislation. No standard environmental permit is required, but compliance with waste management rules is mandatory.
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, companies with CAEN 4621 are obliged to register as VAT payers if they exceed the threshold of RON 300,000 turnover. VAT applies to the profit margin, and intra-Community transactions are declared through the recapitulative declaration (D390) and the VIES system. Excise duties for unmanufactured tobacco are due according to the Fiscal Code, with the submission of the excise duty declaration (Form 100). There is an increased risk of an ANAF audit for companies that do not comply with product traceability, incomplete declaration of cash income, or lack of source documents. Specific accounting includes inventory tracking by batches, use of the goods receipt note (NIR), invoicing according to the RO e-Factura system (after 1 January 2024) and monthly reporting through D394. For feed, certification by an inspection body (OFG) is recommended if voluntary standards are observed. The fiscal vector is completed with code 4621 at the Trade Register (ONRC) and the Tax Authority (ANAF), and the single declaration is submitted for income from independent activities, if applicable.
Included Activities
- ✅ Wholesale trade of cereals (wheat, corn, barley, rye, oats, rice)
- ✅ Wholesale trade of oilseeds (sunflower, rapeseed, soybeans, flax)
- ✅ Wholesale trade of animal feed and fodder
- ✅ Wholesale trade of unmanufactured tobacco (tobacco leaves)
- ✅ Wholesale trade of seeds for planting (cereal seeds, vegetable seeds)
- ✅ Wholesale trade of hay and straw
- ✅ Wholesale trade of soybeans, peanuts and other oilseeds
Excluded Activities
- ❌ Retail trade of cereals, seeds, feed and tobacco (codes 4721, 4722, etc.)
- ❌ Processing of cereals (milling, grinding) – codes 1061, 1062
- ❌ Manufacture of vegetable oils – code 1041
- ❌ Manufacture of animal feed – code 1091
- ❌ Growing of cereals and seeds – codes 0111, 0112, 0113
- ❌ Storage of cereals (if not associated with trade) – code 5210
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are necessary for wholesale trade of cereals and seeds?
No special authorization from ANSVSA is required for the trade of cereals and seeds, but if you trade feed, you must register with ANSVSA as an operator in the feed sector. Also, for unmanufactured tobacco, an authorization from the Ministry of Finance (ANAF) for production and trade is required, according to tobacco legislation.
Can I use this CAEN code if I sell directly to final consumers (retail)?
No. Code 4621 is strictly for wholesale trade (B2B). If you sell directly to consumers, you need a retail trade code, such as 4721 (retail sale of fruit and vegetables) or 4722 (retail sale of meat and meat products). For cereals and seeds in retail, you can use 4729 (other food products).