4632

Authorization procedure and Trade Register aspects for CAEN 4632

Establishing a company that will carry out the activity of wholesale trade of meat and meat products, fish and fish products, crustaceans and molluscs, classified under CAEN code 4632, involves going through the standard registration procedure at the Trade Register (ONRC). According to Law no. 31/1990, the constitutive act must mention as main or secondary object of activity the CAEN code 4632. No prior operating permits from specialized authorities are required, but it is mandatory to submit a declaration on own responsibility of the founders, in accordance with Law no. 359/2004, certifying compliance with the legal conditions regarding the registered office and, where applicable, those regarding activities with special regulation. For the registered office, documentation proving the right to use the space (lease agreement, loan for use or title deed) is necessary. Although for wholesale trade of meat and fish no environmental permit is required at establishment, economic operators must comply with sanitary-veterinary norms, which implies subsequent registration or approval by the National Sanitary Veterinary and Food Safety Authority (ANSVSA). Regarding the ONRC, the company will be struck off if it does not start effective activity within 30 days of registration.

Regulatory framework, specific permits and control institutions

The activity of wholesale trade of food products of animal origin, including meat and fish, is strictly regulated by Regulation (EC) No. 852/2004 on the hygiene of foodstuffs and Regulation (EC) No. 853/2004 laying down specific hygiene rules for food of animal origin. In Romania, the application of these regulations is ensured by ANSVSA Order no. 111/2008 on the operating conditions of wholesale sales units. Any economic operator handling, storing or distributing meat, fish, crustaceans or molluscs must obtain, prior to starting activity, a sanitary-veterinary authorization issued by the county ANSVSA directorates. This is granted after verifying the premises, equipment and compliance with hygiene requirements. Also, the activity falls under ANSVSA/MAI Order no. 117/2019 on sanitary-veterinary registration and food safety. In addition to ANSVSA control, the National Authority for Consumer Protection (ANPC) may carry out checks on labeling, traceability and product quality. Last but not least, operators must comply with Law no. 132/2017 on packaging and packaging waste management.

Tax management, ANAF audit risk and specific accounting

From a fiscal point of view, taxpayers carrying out CAEN 4632 activity are subject to the general rules of the Fiscal Code. Value added tax (VAT) applies at the standard rate of 19%, and supplies of meat and fish may be exempt from VAT only under strictly regulated conditions (e.g., intra-Community supplies). Registration in the RO e-Factura system is mandatory starting January 1, 2024, according to GEO no. 130/2021, with electronic invoices transmitted within 5 days of issuance. ANAF pays increased attention to this field due to high commercial margins and the risk of tax evasion. It is recommended to keep supporting documents regarding purchases from ANSVSA-authorized suppliers, certificates of origin and accompanying waybills. Specific accounting requires separate recording by batches of goods, as well as the constitution of provisions for perishable products. Declaration 394 (informative declaration on supplies and acquisitions) must be submitted monthly, and for intra-Community operations the rules on the recapitulative declaration (D390) apply. The obligation regarding corporate income tax is calculated quarterly (or annually, depending on turnover). ANAF may initiate an in-depth audit based on risk analysis, focusing on the reality of stocks, correlation of purchase documents with sales documents and compliance with marking and labeling rules. Companies must have a sanitation contract with an authorized company for animal waste and submit the packaging declaration.