4638
Specialized wholesale trade of other foodstuffs
This code covers specialized wholesale trade in food products not classified in other CAEN codes, such as honey, eggs, spices, green coffee, tea, ice cream, frozen pastry products, natural juices, syrups, and other non-perishable or processed foods. Activities include purchasing these products from producers or importers and reselling them to retailers, restaurants, hotels, or other businesses, without involving significant transformation or processing of the goods.
Entrepreneur Profile
Acest cod este potrivit pentru SRL-uri, PFA-uri sau alte forme de afaceri care se ocupă cu distribuția en-gros de produse alimentare specializate, cum ar fi miere, condimente, cafea, ceai, înghețată, produse de patiserie congelate sau sucuri. Este util pentru antreprenorii care doresc să aprovizioneze magazine mici, restaurante, hoteluri sau alte unități HoReCa cu alimente neperisabile sau procesate, fără a le transforma.
Who should avoid:
Avoid the exclusive use of code 4638 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 Registry aspects for CAEN 4638
For registration with the Trade Register (ONRC) of the activity of specialized wholesale trade of other foodstuffs (CAEN 4638), standard documents are submitted: the registration application, the founding act, proof of registered office, and the affidavit according to Law 359/2004 regarding the fulfillment of operating conditions. The premises must be authorized by local authorities and comply with sanitary veterinary norms – an opinion from the Sanitary Veterinary and Food Safety Authority (DSVSA) is required for storage spaces. Included activities: wholesale trade of honey, frozen products, juices, preserves, etc., for which thermal storage or hygiene conditions are required.
Regulatory framework, specific permits and control institutions
In addition to registration with the Trade Register, obtaining the sanitary veterinary authorization from the county DSVSA (on-site inspection) is mandatory. Products subject to excise duties (e.g., food alcohol) require fiscal marking. Import/export activities require a phytosanitary certificate for fruits and vegetables. Controls are carried out by ANSVSA and the Consumer Protection Authority. Law no. 321/2009 and Government Emergency Ordinance 28/2008 establish the conditions for marketing food products, and EC Regulation 178/2002 imposes traceability.
Tax management, ANAF audit risk and specific accounting
CAEN 4638 is subject to the standard VAT regime (19% rate), with the possibility of applying VAT on collection. Major risk of ANAF audit regarding the justification of stocks and the correctness of invoices issued through RO e-Factura. Obligation to transmit invoices in the e-Factura system for all B2B transactions. The single declaration is completed for income from dividends or rentals. Accounting must reflect stock valuation at acquisition cost, and commercial margins must be documented to avoid VAT adjustments. It is recommended to set up provisions for risks of product deterioration. Excise duties on alcohol require strict records in separate management. Storage service expenses are deductible, provided contracts are documented.
Included Activities
- ✅ Wholesale trade of eggs
- ✅ Wholesale trade of edible oils and fats
- ✅ Wholesale trade of poultry and game meat
- ✅ Wholesale trade of fish, crustaceans and molluscs
- ✅ Wholesale trade of canned vegetables and fruits
- ✅ Wholesale trade of spices, condiments and aromatic herbs
- ✅ Wholesale trade of green and roasted coffee, tea and substitutes
- ✅ Wholesale trade of sugar, chocolate and sugar confectionery
- ✅ Wholesale trade of ice cream
- ✅ Wholesale trade of frozen pastry and confectionery products
- ✅ Wholesale trade of natural juices and syrups
- ✅ Wholesale trade of bee honey
- ✅ Wholesale trade of foods for special diets (dietetic, baby food)
- ✅ Wholesale trade of other food products not included in other classes
Excluded Activities
- ❌ Wholesale trade of cereals, oilseeds and animal feed (code 4621)
- ❌ Wholesale trade of flowers and plants (code 4622)
- ❌ Wholesale trade of live animals (code 4623)
- ❌ Wholesale trade of raw hides and skins (code 4624)
- ❌ Wholesale trade of fresh fruits and vegetables (code 4631)
- ❌ Wholesale trade of fresh meat (code 4632)
- ❌ Wholesale trade of dairy products, eggs and edible oils (code 4633)
- ❌ Wholesale trade of beverages (code 4634)
- ❌ Wholesale trade of tobacco products (code 4635)
- ❌ Wholesale trade of sugar (code 4636)
- ❌ Wholesale trade of coffee, tea, cocoa and spices (code 4637)
- ❌ Processing or manufacturing of food products (codes from Section C)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for wholesale trade of food products under CAEN code 4638?
For the marketing of food products, registration with the sanitary veterinary and food safety authority at the county Sanitary Veterinary and Food Safety Authority (DSVSA) is required. Also, if perishable products are handled, an operating authorization from DSVSA is needed. For non-perishable products (e.g., honey, spices), notification or registration may suffice, depending on the specifics.
Can I wholesale food products under this code to individuals?
Yes, but wholesale trade primarily involves selling to other traders (retailers, restaurants, hotels). Selling to individuals is permitted occasionally, but if it becomes the main activity, it is recommended to also register with a retail trade CAEN code (e.g., 472 - Retail sale of food products).