0510
Extraction of high-rank coal (PCS => 23865 kJ/kg)
This code covers the extraction of high-rank coal (bituminous, anthracite) with a gross calorific value (PCS) of at least 23865 kJ/kg. Activities include underground or surface mining, coal preparation (washing, sorting, crushing) to improve quality, but not transformation processes such as coking or liquefaction. It is relevant for companies holding mining concessions and operating open-pit mines or coal mines.
Entrepreneur Profile
Acest cod este destinat societăților comerciale (SRL, SA) care dețin licențe de exploatare minieră pentru cărbune superior, precum și operatorilor economici care prestează servicii auxiliare extracției (sortare, concasare). Nu este potrivit pentru PFA-uri sau microîntreprinderi, deoarece implică investiții mari și autorizații complexe.
Who should avoid:
Avoid the exclusive use of code 0510 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 0510
CAEN class 0510 - "Extraction of high-rank coal (PCS > 23865 kJ/kg)" - involves a company incorporation procedure at the Trade Register (ONRC) with particularities related to the main object of activity. When submitting the registration application, founders must present a declaration on their own responsibility according to Law 359/2004, certifying compliance with legal conditions for carrying out mining activities. Since the extraction of high-rank coal involves the exploitation of mineral resources, the company's articles of association must include express mentions regarding compliance with Mining Law no. 85/2003, and the sole shareholder or administrators must have no criminal record.
When completing the registration application, CAEN 0510 shall be specified as the main activity, and any secondary activities (e.g., coal preparation, transport) shall be coded accordingly. The registration fees at ONRC are calculated proportionally to the subscribed share capital, but additional costs apply for obtaining the certificate of registration.
Regulatory framework, specific approvals and control institutions
The activity of high-rank coal extraction is strictly regulated by Mining Law no. 85/2003 and its implementing norms, which establish the obligation to obtain an exploitation license and a transport permit. The main control institution is the National Agency for Mineral Resources (NAMR), which issues the license and verifies compliance with exploitation plans. Additionally, the Environmental Guard and the Environmental Protection Agency (EPA) require obtaining the environmental agreement and the integrated environmental authorization (where applicable).
For safety and hygiene, approvals from the Territorial Labor Inspectorate (ITM) and the Emergency Situations Inspectorate (ISU) are mandatory, and mining works must be authorized according to Law 319/2006. The main object of activity must be correctly declared at ONRC, otherwise the company risks fines.
Fiscal management, ANAF audit risk and specific accounting
From a fiscal perspective, companies carrying out CAEN 0510 are liable for corporate income tax (16%) or micro-enterprise tax (1% or 3%, depending on revenues). In addition, the exploitation of mineral resources requires the payment of a mining royalty to the state, calculated based on Law 85/2003, and ANAF may verify the declaration thereof through specific tax inspections.
Companies must register as VAT payers if their turnover exceeds the legal threshold, and transactions involving high-rank coal are subject to the standard VAT rate (19%). Monthly declarations (D300, D390) and annual declarations (D101) must be submitted punctually, and the RO e-Factura system must be used for all invoices issued starting July 1, 2022.
Specific accounting involves recording coal stocks at production cost, depreciation of mining equipment, and provisions for site decommissioning. ANAF audit focuses on the correctness of royalty declarations and compliance with transfer pricing rules (if the company is part of a group). We recommend consulting a certified accountant for the preparation of the transfer pricing file.
Included Activities
- ✅ Extraction of high-rank coal (bituminous, anthracite) from underground mines or open-pit mines
- ✅ Washing, sorting, crushing and drying of coal to improve quality
- ✅ Mining of high-rank coal deposits
- ✅ Preparation of coal for transport and marketing
Excluded Activities
- ❌ Coking of coal (code 1910)
- ❌ Liquefaction of coal (code 1920)
- ❌ Extraction of low-rank coal (lignite) (code 0520)
- ❌ Production of coal briquettes (code 1920)
- ❌ Geological exploration services (code 7112)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required to operate under CAEN code 0510?
A mining exploitation license issued by the National Agency for Mineral Resources (NAMR), an environmental permit from the Environmental Protection Agency, a fire safety authorization, as well as approvals from ITM and ISU are required. Additionally, Mining Law no. 85/2003 must be complied with.
What are the specific fiscal obligations for this CAEN code?
In addition to the standard corporate income tax, a mining royalty is paid to the state, calculated as a percentage of the production value (according to the Mining Law). Furthermore, excise duties for CO2 emissions (if thresholds are exceeded) and local taxes for occupied land apply.