4631

Authorization procedure and Trade Register aspects for CAEN 4631

Setting up a company operating under CAEN code 4631 involves going through the standard registration stages at the Trade Register (ONRC), but with special attention to the object of activity. When submitting the application, "Wholesale trade of fruit and vegetables" must be explicitly stated as the main or secondary object of activity, depending on the business strategy. For authorized natural persons (PFA) or individual enterprises (II), a sworn declaration must be submitted in accordance with Law 359/2004, certifying compliance with the legal conditions of operation. In the case of limited liability companies (SRL), the associates must present the constitutive act and proof of the registered office, which may be a space intended for storage or office, given the nature of wholesale operations. It is essential to request the relevant CAEN codes for related activities, such as 4638 (wholesale trade of other foodstuffs) or 4721 (retail sale of fruit and vegetables), from the ONRC to cover all distribution levels without requiring additional subsequent authorizations.

Regulatory framework, specific permits and control institutions

The activity of wholesale trade of fruit and vegetables is subject to hygiene-sanitary and phytosanitary compliance requirements. Operators must register with the National Sanitary Veterinary and Food Safety Authority (ANSVSA) in accordance with EC Regulation 852/2004, as storage and marketing units for unprocessed food products. Also, for intra-Community transactions or imports, registration in the TRACES system for phytosanitary certification is mandatory. At national level, inspections are carried out by the county commissions of ANSVSA and the Phytosanitary Office, which check lot traceability, storage conditions (temperature, humidity) and compliance with labeling rules regarding origin, variety and quality category. Last but not least, the National Authority for Consumer Protection (ANPC) may conduct checks on shelf life and misleading advertising. For distribution activities to food stores or HoReCa, obtaining GLOBALG.A.P. certification for traceability and sustainability is recommended, although not legally required, but it may facilitate access to external markets.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, companies carrying out CAEN 4631 are subject to corporate income tax (16%) or micro-enterprise income tax, if they meet the threshold and personnel conditions. VAT is applied at the standard rate of 19% for supplies of fresh fruit and vegetables, except where the special scheme for food products applies (reduced rate of 9% for some processed products, but not for fresh ones). Issuing invoices through the RO e-Factura system for all B2B transactions is mandatory, according to Government Emergency Ordinance 120/2021, under penalty of disallowance of the beneficiary's right to deduct VAT. Accounting must separately reflect expenses for purchases of perishable goods, adjustments for impairment (provisions for losses from wilting or spoilage), and logistics costs (transport, cold storage). ANAF pays special attention to this CAEN code due to the risk of tax evasion through undervaluation of inventories or fictitious intra-Community invoices. We recommend preparing a monthly VAT-exclusive inventory statement and retaining transport documents CMR and conformity certificates for at least 5 years. Also, checking the fiscal vector at the ONRC and updating the D112 declaration for warehouse employees are mandatory to avoid penalties. In the event of an in-depth audit, ANAF inspectors will comparatively analyze commercial margins with statistical indices published by the National Institute of Statistics (INS) for wholesale trade of fruit and vegetables and may request physical inventory of perishable goods.