4722

Authorization procedure and Trade Registry aspects for CAEN 4722

For registering an LLC or sole proprietorship at the Trade Register (ONRC) that will carry out the activity of retail sale of meat and meat products (CAEN 4722), it is mandatory to include CAEN code 4722 as the main or secondary object of activity. When completing the registration application, this exact official name must be mentioned. Approximate names are not accepted.

For an LLC, the articles of incorporation must expressly provide for the object of activity. At registration, a Declaration on own responsibility according to Law 359/2004 is also submitted, by which the administrator confirms that the operating conditions, including sanitary and veterinary conditions, are met.

It is mandatory to obtain an updated certificate of registration from the Trade Register before starting relations with authorized suppliers, to prove the legality of the activity.

Regulatory framework, specific permits and control institutions

Meat and meat product trading is strictly regulated by sanitary-veterinary authorities. The main normative acts: Law no. 150/2004 on food safety, Government Decision no. 984/2005 approving the sanitary-veterinary norms for fresh meat, and Regulation EC 853/2004 establishing hygiene rules for food of animal origin.

The necessary permits before starting the activity are:

• Sanitary-veterinary operating authorization issued by the county Sanitary-Veterinary and Food Safety Directorate (DSVSA), obtained following an inspection of the sales premises.
• Sanitary registration with DSVSA for storage and sales spaces.
• Notification to the National Authority for Consumer Protection (ANPC) regarding the activity carried out.
• Environmental permit from the Environmental Protection Agency (APM) for waste management and animal by-products.

The control institutions are: DSVSA (periodic checks on meat traceability and hygiene conditions), ANPC (labeling and consumer rights compliance), the Tax Authority (ANAF) (tax inspections and fiscalization of operations, including checking RO e-Factura and fiscal receipts) and the Environmental Guard (for waste management).

When purchasing meat from suppliers, it is mandatory to verify conformity certificates and traceability documents. The meat must come from authorized sanitary-veterinary units.

Tax management, ANAF audit risk and specific accounting

From a tax perspective, CAEN 4722 activity is subject to the standard VAT regime (standard rate 19%), unless the exemption threshold of 300,000 lei/year is not exceeded. It is mandatory to issue fiscal receipts at the point of sale and to transmit invoices to the RO e-Factura system for B2B relationships. Also, it is required to be equipped with approved electronic cash registers with journal.

Specific accounting documents include:

• Warehouse records for chilled/fresh and frozen meat.
• Receiving notes for incoming goods, accompanied by quality certificates and traceability documents.
• Daily sales reports, broken down by assortment.
• Strict tracking of expiration dates and losses due to perishability (considered deductible expenses if justified).

Meat stocks must be periodically evaluated, and differences must be adjusted fiscally. For expired goods, destruction reports are drawn up under DSVSA control.

The risk of an ANAF audit is high due to high margins and potential VAT fraud (e.g., purchases from phantom suppliers). ANAF will verify:

• The reality of operations and stocks (through physical inventory).
• The correctness of revenue recording and issued receipts.
• Transport documents and accompanying invoices.
• Compliance with e-Factura transmission deadlines.

An integrated computerized management system is recommended, ensuring traceability from purchase to sale. It is also advisable to consult a senior accountant with experience in the food industry for tax optimization and risk management.