8292

Authorization procedure and Trade Registry aspects for CAEN 8292

For setting up a company that will carry out packaging activities (CAEN code 8292), the standard procedure at the Trade Register (ONRC) includes submitting the certificate of registration and the constitutive documents. Obtaining special prior approvals at the level of the Trade Register is not required, but the correct declaration of the main object of activity is essential. According to Law 359/2004, founders must submit a sworn declaration that the packaging activity does not require specific operating authorizations (except in cases where special regulations apply for dangerous substances, food products, etc.). When completing the application, the CAEN code 8292 must be explicitly mentioned as the main or secondary object. ONRC will only verify the formal legality of the documents, not the operational compliance. It is mandatory to request an information extract within 15 days of registration to confirm the assignment of the unique registration number.

Regulatory framework, specific approvals and control institutions

The packaging activity (CAEN 8292) falls under several normative acts: Government Emergency Ordinance 195/2005 on environmental protection (if packaging waste is handled), Law 249/2015 on the management of packaging and packaging waste, and Government Decision 1062/2021 on waste traceability. If food products are packaged, Regulation EC 852/2004 and sanitary-veterinary legislation apply, requiring approval from the Sanitary Veterinary and Food Safety Directorate (DSVSA). For packaging hazardous chemical substances, approval from the Territorial Labor Inspectorate and the Emergency Situations Inspectorate (ISU) is required, according to fire safety norms. Control institutions are: the National Environmental Guard (for waste), the Tax Authority (ANAF) (for taxes and duties), and the National Authority for Consumer Protection (for labeling). Operators must register in the Guarantee-Return System (SGR) if they market primary packaging, according to Government Emergency Ordinance 6/2021.

Tax management, ANAF audit risk, and specific accounting

From a fiscal perspective, income from packaging services falls under budget classification code 8292, being subject to corporate income tax (16%) or micro-enterprise income tax (1% or 3%, depending on the threshold). VAT applies at the standard rate (19%) for services provided to clients in Romania. If packaging services are exported (e.g., for EU clients), the reverse charge VAT rule applies, and invoicing is done without VAT, with the mention 'non-taxable in Romania'. The major risk during an ANAF audit is the incorrect recording of intra-Community transactions and the failure to declare packaging in the RO e-Factura system (mandatory B2B from 2024). Accounting must distinctly reflect the consumption of materials (cardboard, plastic, films) as raw materials, and packaging costs are recorded in account 609 (commercial discounts) or 628 (other external services), depending on the nature of the contract. Monthly inventory of packaging stocks is recommended to adjust costs. Failure to comply with packaging waste reporting obligations (annual declaration to the Environmental Protection Agency) entails fines from 5,000 to 30,000 lei.