4623

Authorization procedure and Trade Register aspects for CAEN 4623

For the registration of the company with the Trade Register (ONRC) under CAEN code 4623 - "Wholesale trade of live animals", the application is submitted together with the constitutive act and the affidavit according to Law 359/2004. It is not necessary to present special approvals at the time of establishment, but the competent authority will verify the registered office – a space intended for offices, without sheltering animals. The main object of activity must be stated exactly as in the National Classification of Economic Activities; the inclusion of secondary related objects (e.g. CAEN 017, 1091) is allowed only if additional authorizations (sanitary-veterinary and environmental) exist.

• Specific requirement: obtaining the fiscal registration number (CUI) and the registration certificate from the Trade Register.
• In the case of a joint venture, registration of the association with the Trade Register (ONRC) is mandatory according to the provisions of Law 31/1990.
• For the registered office, a virtual space is accepted only if it is managed by a postal service provider authorized by ANCOM.

Regulatory framework, specific approvals and control institutions

Wholesale trade of live animals (CAEN code 4623) is strictly supervised by the National Sanitary Veterinary and Food Safety Authority (ANSVSA) and the Environmental Protection Agency (APM). The activity requires:

• Sanitary-veterinary registration of the unit – mandatory documents: registration certificate issued by the county DSVSA, proof of compliant temporary storage spaces, biosecurity plan.
• Environmental approval for collection/transit centers – requested from APM based on Government Emergency Ordinance 195/2005 and Law 426/2001; for spaces with a capacity under 50 UVM, the simplified procedure (notification) applies; over 50 UVM, an environmental agreement is required.
• Compliance with EC Regulation No. 1069/2009 on animal by-products – specific documents for the management of carcasses and biological waste.

Effective control is carried out by DSVSA inspectors (quarterly frequency or whenever there are suspicions of disease) and by the Environmental Guard. The company must keep a traceability record for each batch of animals, according to the National System for Animal Identification and Registration (SNIIA).

Fiscal management, ANAF audit risk and specific accounting

From the point of view of the Fiscal Code, transactions with live animals are subject to VAT at the standard rate of 19%, except for deliveries to farmers – individuals who may benefit from the application of the special regime (reduced rate according to Government Emergency Ordinance 89/2010). The risk of an ANAF audit is significant in this activity due to:

• Tax evasion through under-declaration of the number of heads or sale prices – ANAF checks the consistency between issued invoices, transport documents (accompanying waybills according to Law 84/2003) and submitted declarations.
• Incorrect recording in the purchase/sales journal of expenses for feed, medicines and veterinary services – these must be accompanied by invoices and supporting documents.
• Inventory differences – animal stocks are valued at acquisition cost or standard cost, and any surplus/deficit on inventory must be recorded in accounting; shortages are additionally taxed.

Recommended: enrollment in the RO e-Factura system (mandatory issuance for B2B relations from 2024) and submission of the single declaration for income obtained by associates. Accounting must keep analytical records by animal species (cattle, sheep, pigs, poultry) and by age/weight batches. Expenses for the transport of live animals are recorded separately, with road tax if national roads are used.