4633
Wholesale trade of dairy products, eggs, edible oils and fats
This code covers the wholesale trade of dairy products, eggs, edible oils and fats, including activities such as purchasing and reselling these products to retailers, restaurants or other traders. Basically, if you have a warehouse or logistics space from which you deliver large quantities of cheese, butter, eggs, sunflower oil or other edible fats, this is the appropriate code. It does not involve the production of these goods, only their distribution.
Entrepreneur Profile
Acest cod este destinat firmelor (SRL, SA) sau PFA-urilor care se ocupă cu distribuția en-gros de lactate, ouă, uleiuri și grăsimi comestibile. Este potrivit pentru depozitele angro, distribuitorii regionali, importatorii specializați în aceste produse, precum și pentru cooperativele agricole care vând în cantități mari către procesatori sau retaileri.
Who should avoid:
Avoid the exclusive use of code 4633 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 4633
For registering at the Trade Register (ONRC) of the company carrying out wholesale trade of dairy products, eggs, edible oils and fats (CAEN 4633), the standard registration procedure applies. The associates submit the application form, the constitutive act, and for individuals with management positions, a sworn statement according to Law 359/2004 regarding the fulfillment of operating conditions is attached. The main activity object is coded exactly CAEN 4633, and the secondary objects (for example, transport of food products, cold storage) are detailed to reflect the logistics chain. At registration, the authorization of the registered office by the town hall is required, and for branches, urban planning certificates and building permits for refrigeration spaces are obtained if applicable.
Regulatory framework, specific approvals and control institutions
Activity CAEN 4633 is strictly supervised by the National Sanitary Veterinary and Food Safety Authority (ANSVSA). For storage and distribution spaces, veterinary sanitary registration according to Order 111/2008 is required, followed by obtaining the operating permit. Warehouses for dairy products and eggs must comply with temperature conditions (cold chain), and edible oils and fats are subject to regulations on labeling and traceability (EU Regulation 1169/2011). Periodic controls are carried out by ANSVSA, Public Health Directorates and Consumer Protection (ANPC). For intra-Community trade, the operator registers in the TRACES system and complies with hygiene conditions provided by EC Regulation 853/2004.
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, income from wholesale trade (CAEN 4633) is taxed according to the Fiscal Code, with the standard VAT rate of 19% for most products. Exceptions are dairy products and eggs, which benefit from the reduced VAT rate of 9% (art. 291 para. 2 letter a of the Fiscal Code). The differentiation of rates requires strict accounting records by VAT rates and CN codes. The Tax Authority (ANAF) may initiate a thorough audit analyzing commercial margins, VAT differences and the correctness of statements 390 (VIES) for intra-Community acquisitions. Specific accounting includes recording inventories of perishable products, adjustments for depreciation and expenses for transport and cold storage. The main fiscal risk lies in the incorrect classification of VAT rates for combined dairy preparations. Prior tax consultancy is recommended for contracts with suppliers and customers, including compliance with reporting obligations RO e-Factura and e-Transport.
Included Activities
- ✅ Wholesale trade of milk and dairy products (cheese, butter, yogurt, cream)
- ✅ Wholesale trade of eggs
- ✅ Wholesale trade of edible oils and fats (sunflower oil, olive oil, margarine)
- ✅ Wholesale trade of ice cream (if not manufactured by the trader)
- ✅ Wholesale trade of frozen dairy products
Excluded Activities
- ❌ Wholesale trade of unprocessed eggs (code 4621)
- ❌ Manufacture of dairy products (code 1051)
- ❌ Manufacture of oils and fats (code 1041)
- ❌ Retail trade of dairy products (code 4721)
- ❌ Wholesale trade of other frozen products (code 4638)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What sanitary authorizations are necessary for the wholesale trade of dairy products?
Veterinary sanitary registration and food safety registration (DSVSA) for the storage space is required, as well as compliance with temperature and hygiene conditions. You must also have a traceability register and comply with HACCP standards.
Can I also sell retail if I have this CAEN code?
No, this code is strictly for wholesale trade. For retail sale (direct to consumers) you need a separate CAEN code, such as 4721 (retail trade of dairy products).