4663
Wholesale of machinery for mining and construction
This code covers the wholesale trade of heavy machinery and equipment used in mining, quarries, construction, and public works. Activities include the sale of bulldozers, excavators, loaders, cranes, concrete mixers, and other similar equipment, both new and second-hand. It targets companies distributing these machines to construction firms, mining operations, or equipment rental companies, often involving after-sales services such as maintenance or spare parts.
Entrepreneur Profile
Acest cod este destinat firmelor de distribuție și comerț en-gros care importă, exportă sau comercializează utilaje grele pentru construcții și minerit. Este potrivit pentru SRL-uri care au ca activitate principală vânzarea de buldozere, excavatoare, macarale sau alte echipamente similare, fie noi, fie second-hand, către companii de construcții, exploatări miniere sau firme de închirieri utilaje.
Who should avoid:
Avoid the exclusive use of code 4663 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 4663
Registration with the Trade Register (ONRC) for the activity of wholesale of machinery for mining and construction (CAEN 4663) involves submitting the standard application, the constitutive acts, and a sworn declaration in accordance with Law 359/2004 on fulfilling the operating conditions. No special approvals from ONRC are required, but it is mandatory to verify the CAEN code in the official classification and mention the main object of activity. The company may also carry out related activities, such as renting or leasing equipment, provided the corresponding CAEN codes are registered. For the trade in heavy machinery, it is recommended to establish a registered office suitable for storage or display, and the tax vector notification to the Tax Authority (ANAF) must be made within 30 days of registration.
Regulatory framework, specific approvals, and supervisory authorities
The activity falls under Government Emergency Ordinance 199/2000 on the regime of goods subject to control and Law 319/2006 on occupational safety and health, if it involves handling or testing machines. The commercialization of mining machinery may require approval from the Territorial Labor Inspectorate (ITM) or the National Authority for Consumer Protection (ANPC), depending on the specifics of the operations. Additionally, the import/export of machinery for the mining industry may be subject to an authorization regime under Law 226/2003 on the regime of products and services subject to control. For second-hand machinery, the legislation on waste management (GEO 195/2005) applies. Control is exercised by ITM, ANPC, and, in the case of cross-border operations, by the Romanian Customs Authority.
Tax management, ANAF audit risk, and specific accounting
From a tax perspective, income from the wholesale trade of mining and construction machinery is subject to the standard VAT rate of 19%. If intra-community supplies are involved, VAT exemption applies under the Fiscal Code, provided a valid VAT number and transport documents are held. The main ANAF audit risk consists in the incorrect submission of recapitulative statements (D390) for intra-community operations. For heavy machinery, it is recommended to correctly apply the margin scheme for second-hand goods if applicable. From an accounting point of view, it is necessary to keep separate records of inventories by machinery category, transport and assembly costs, as well as value adjustments for depreciation. The single declaration (D212) is completed according to the rules, and for supply operations, the RO e-Factura system is used if the value exceeds the legal threshold. It is necessary to periodically verify the object of activity in the Trade Register and keep documents proving the origin of the machinery.
Included Activities
- ✅ Wholesale of machinery for the mining and construction industry
- ✅ Wholesale of bulldozers, excavators, loaders and cranes
- ✅ Wholesale of concrete equipment (concrete mixers, concrete pumps)
- ✅ Wholesale of drilling and boring equipment
- ✅ Wholesale of road construction machinery (finishers, compactors)
- ✅ Wholesale of spare parts and accessories for these machines
Excluded Activities
- ❌ Renting of mining and construction machinery (code 7732)
- ❌ Retail trade of these machines (code 4778)
- ❌ Wholesale of agricultural machinery (code 4661)
- ❌ Wholesale of machinery for the textile industry (code 4664)
- ❌ Manufacture of mining and construction machinery (code 2892)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required for the wholesale trade of mining and construction machinery?
No special operating permits are required, but regulations on machinery safety (CE marking, declaration of conformity) must be observed, and for second-hand machinery, pollution standards (Euro norms). Also, if importing from outside the EU, customs formalities and import duties apply.
Can I also include service or repair of the machinery sold under this CAEN code?
No, service and repair of machinery are separate activities, coded under 3312 (Repair of machinery). To also offer service, this additional CAEN code must be registered.