1626
Manufacture of solid fuels from vegetable biomass
This code covers the production of solid fuels from vegetable biomass, such as pellets, briquettes, wood chips or pressed sawdust, intended for heating or energy production. Essentially, you turn plant residues (wood, straw, shells, etc.) into a valuable energy product, ready for sale to heating plants, stoves or industrial installations. This activity is increasingly sought after in the context of the transition to renewable energies.
Entrepreneur Profile
Acest cod este potrivit pentru antreprenori care dețin sau înființează o fabrică de peleți/brichete, fermieri care valorifică resturi vegetale, ateliere de prelucrare a lemnului care produc deșeuri valorificabile, sau orice SRL care dorește să intre pe piața combustibililor regenerabili solizi.
Who should avoid:
Avoid the exclusive use of code 1626 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.
Authorisation procedure and Trade Register aspects for CAEN 1626
For registration with the Trade Register (ONRC) of the activity of Manufacture of solid fuels from vegetable biomass (CAEN 1626), the applicant must submit the certificate of registration and standard documents. A declaration on own responsibility pursuant to Law 359/2004 is filed attesting to compliance with the legal operating conditions. Activities producing briquettes, pellets or other biomass fuels fall under Law 199/2000 on the regime of waste placed on the market. When submitting the application, the main activity object CAEN 1626 must be mentioned, and in the case of an LLC, the minimum share capital is RON 200 (amounts in lei). ONRC will verify that the company name does not create confusion with the energy sector. Consultation of the List of documents required for operating authorisation available on the ONRC website is recommended.
Regulatory framework, specific permits and control institutions
The main normative act governing the production of solid biomass fuels is MEF Order no. 1739/2019 on the conditions for placing on the market. Producers must obtain an environmental permit from the Environmental Protection Agency (EPA), under Law 104/2011 on air quality. Also applicable is Regulation (EU) No. 305/2011 on CE marking of construction products, if the fuel is also used as a construction material (e.g., pellets for stoves). Control institutions are the National Environmental Guard (for emissions and waste), ANPC (for product conformity) and ITM (for occupational safety). The manufacturing process often involves drying biomass, which may be subject to the regime of installations with significant impact (chipping, shredding), requiring a fire safety permit from the ISU. The use of hazardous waste as raw material is prohibited, in accordance with Law 211/2011 on waste regime.
Tax management, ANAF audit risk and specific accounting
From a tax perspective, producers of solid biomass fuels are subject to the Fiscal Code. For VAT, the standard rate (19%) applies to the supply of finished products. If subsidies are received from the state budget (e.g., for the production of renewable energy), these are treated under MFP Order no. 1802/2014, with income taxed at 16% corporate income tax (or micro-enterprise tax, where applicable). ANAF audit risk is high in this activity due to VAT settlements and possible discrepancies between the quantities of biomass purchased and finished products delivered. Strict recording of inventories is recommended in accordance with OMFP 1802/2014, using the weighted average cost method. The Single Declaration (Form 212) is filed for income from independent activities, if applicable. For exports of solid fuels to third countries, Regulation (EU) No. 952/2013 on the Customs Code applies, and transport documents and invoices must comply with the requirements of the RO e-Factura system. Separate accounting by cost centre (drying, grinding, pressing) helps allocate energy and labour costs correctly. In the case of capital subsidies for machinery purchases, depreciation is calculated on a straight-line basis, and the subsidy is recognised over the asset's useful life. Do not use terms like 'in the digital world' or 'complete guide'; focus on official procedures.
Included Activities
- ✅ Manufacture of pellets from wood, straw, seed shells or other vegetable residues
- ✅ Manufacture of briquettes from vegetable biomass
- ✅ Production of wood chips for burning
- ✅ Manufacture of pressed or agglomerated sawdust for fuel
- ✅ Packaging and storage of solid biomass fuels
- ✅ Treatment and drying of biomass to obtain solid fuel
Excluded Activities
- ❌ Manufacture of pellets or briquettes from coal or peat
- ❌ Production of liquid biofuels (biodiesel, bioethanol)
- ❌ Manufacture of biogas
- ❌ Forestry activities or biomass harvesting (separate CAEN code)
- ❌ Wholesale trade of solid fuels (CAEN code 4671)
- ❌ Installation of biomass heating plants
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What permits are necessary for a wood pellet factory?
An environmental permit (from the EPA) is required for emissions and waste management, an ISU permit for fire safety, and if pressure equipment is used, an ISCIR permit. Also, ENplus or DINplus certification is recommended for access to the European market.
What special taxes apply to producers of biomass fuels?
There are no special taxes, but standard VAT (19%) applies to sales. Reduced excise duties or exemptions may be available if the biomass is used for producing electricity or heat in cogeneration, according to current legislation.