4622
Wholesale trade of flowers and plants
This code covers wholesale trade of cut flowers, ornamental plants, shrubs and bulbs, including seeds and seedlings of flowers. Activities are carried out between producers, importers and retailers, involving storage, sorting and distribution to florists, supermarkets or landscapers. It does not include direct sales to the final consumer (retail) or agricultural production itself.
Entrepreneur Profile
Acest cod este potrivit pentru SRL-uri, PFA-uri sau cooperative care se ocupă cu distribuția en-gros de flori și plante ornamentale, fie că sunt importatori, depozitari sau intermediari între producători și comercianții cu amănuntul. De asemenea, este util pentru firmele care aprovizionează hoteluri, restaurante, evenimente sau peisagiști cu material floral.
Who should avoid:
Avoid the exclusive use of code 4622 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 (ONRC) aspects for CAEN 4622
CAEN code 4622 corresponds to the activity of "Wholesale trade of flowers and plants." Registration is done with the Trade Register (ONRC) on the basis of a sworn declaration in accordance with Law 359/2004, without prior approvals for the premises. At incorporation, standard documents are submitted: application, constitutive act, documents regarding the registered office (lease agreement, ownership certificate) and the identity of the associates. For the main activity object, specify exactly "4622 - Wholesale trade of flowers and plants." An environmental permit is not required if no phytosanitary products are handled, but it is recommended to check with the Environmental Protection Agency (APM) for refrigerated spaces.
Regulatory framework, specific approvals and control institutions
The activity is carried out under Government Ordinance no. 99/2000 on the marketing of products and market services. The main control institution is the Tax Authority (ANAF), and for products of vegetable origin, Regulation (EC) No. 178/2002 on food safety applies. If flowers and plants are also sold at retail (in parallel), Law 363/2005 also applies. Approvals from the Public Health Directorate (DSP) or the National Sanitary Veterinary and Food Safety Authority (ANSVSA) are not required, except in the case of selling seeds or chemically treated plants – in which case registration with the Agriculture Directorate is mandatory. For intra-Community trade, the company must be registered in the EORI system and declare Intrastat.
Tax management, ANAF audit risk and specific accounting
From a tax perspective, income from wholesale trade of flowers is subject to the standard VAT rate of 19%. There are no specific tax facilities. If deliveries are made to individuals (mixed trade), a fiscal receipt must be issued and reported daily through the RO e-Factura system for B2B invoices. The risk of an ANAF audit is medium, especially regarding the deductibility of expenses for purchases of perishable flowers (requires receipt and loss documents). Accounting must distinctly record the merchandise by categories: cut flowers, ornamental plants, bulbs. It is recommended to record in account 371 and evaluate at acquisition cost. At year-end, a merchandise inventory and adjustment for depreciation is required. The commissioner may request an ANAF inspector visa for intra-Community operations.
Included Activities
- ✅ Wholesale trade of cut flowers
- ✅ Wholesale trade of indoor and outdoor ornamental plants
- ✅ Wholesale trade of shrubs and ornamental trees
- ✅ Wholesale trade of flower bulbs
- ✅ Wholesale trade of flower and ornamental plant seeds
- ✅ Wholesale trade of flower and ornamental plant seedlings
- ✅ Wholesale trade of wreaths and floral arrangements
- ✅ Distribution to florists, supermarkets, hotels, restaurants
- ✅ Storage and sorting of floral products
Excluded Activities
- ❌ Retail trade of flowers and plants (code 4776)
- ❌ Cultivation of flowers and ornamental plants (code 0130)
- ❌ Wholesale trade of agricultural seeds (code 4621)
- ❌ Wholesale trade of fertilizers and phytosanitary products (code 4675)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for wholesale trade of flowers and plants?
In addition to registration with the Trade Register and the sanitary-veterinary authorization (if perishable products are handled), no special approvals are required, but it is recommended to check phytosanitary regulations for import/export.
Can I also sell to final consumers under this CAEN code?
No, this code is strictly for wholesale trade. For direct sales to the public, code 4776 (Retail sale of flowers) is required.