1910
Manufacture of coke oven products
This code covers the production of coke and semi-coke from coal, as well as the manufacture of tar, pitch and other coke oven by-products. Essentially, it involves the transformation of coal into metallurgical coke used in the steel industry, plus the recovery of by-products such as benzol, naphthalene or coke oven gas. For an entrepreneur, this means operating complex industrial installations with continuous technological flows and careful management of waste and emissions.
Entrepreneur Profile
Acest cod este destinat societăților comerciale care dețin instalații de cocsificare a cărbunelui, inclusiv combinate siderurgice integrate, producători de cocs metalurgic pentru furnale, precum și firme specializate în valorificarea subproduselor de cocserie. Nu este potrivit pentru întreprinderi mici sau microîntreprinderi, deoarece implică investiții majore și autorizații complexe de mediu.
Who should avoid:
Avoid the exclusive use of code 1910 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 1910
Setting up a company with the main object of activity ‘Manufacture of coke oven products’ (CAEN code 1910) requires going through the standard registration stages at the Trade Register (ONRC), but with particularities related to supporting documents. When submitting the application, a certificate of registration is required confirming that the registered office complies with the authorized destination through a fire safety authorization and an environmental permit. Pursuant to Law 359/2004, the administrator submits a declaration on his own responsibility regarding the fulfillment of operating conditions, but for CAEN 1910 this will be accompanied by evidence issued by the competent authorities (ISU, Romanian Waters, Environmental Guard). Newly established legal persons will select CAEN code 1910 as the main object of activity, and for secondary objects it is recommended to associate with related activities (wholesale of fuels, transport, storage). The Trade Register (ONRC) will explicitly verify that the company name does not create confusion with regulated fields (for example, terms such as ‘carbon’, ‘coke’ or ‘petroleum products’).
Regulatory framework, specific approvals and control institutions
CAEN 1910 falls within industrial activities with a major environmental impact, being subject to the integrated environmental authorization (IEA) regime according to Law 278/2013. The National Environmental Protection Agency (ANPM) and the Environmental Guard require, at the authorization stage, an environmental balance sheet, an impact study and documentation for greenhouse gas emissions. Coking installations require a fire safety authorization from ISU, as well as an approval from Romanian Waters regarding the capture and discharge of technological wastewater. Also, coke production involves compliance with GD 1061/2010 on the transport and storage of dangerous goods (ADR). The State Inspectorate for the Control of Boilers, Pressure Vessels and Lifting Equipment (ISCIR) supervises pressure coking installations. Economic operators must also hold an operating authorization from the Tax Authority (ANAF) regarding the fiscal warehouse, because the resulting products (coke oven gas, tars) are subject to harmonized excise duties according to the Fiscal Code, Title VIII.
Fiscal management, ANAF audit risk and specific accounting
From a fiscal point of view, CAEN 1910 generates obligations regarding corporate income tax (or micro-enterprise income tax, if the legal conditions are met), VAT (standard rate of 19%) and excise duties. Products subject to excise duties – coke, tars, benzene, naphthalene – fall under the incidence of Government Emergency Ordinance 88/2013 on the fiscal warehousing regime. The company must request from the Tax Authority (ANAF) the authorization as an authorized warehousekeeper before starting production, submitting substantial financial guarantees (usually 10-15% of the estimated excise value). Management accounting separates production costs by product type: coal, metallurgical coke, low-grade coal, gas and secondary products. At the financial statements level, finished product inventories are valued at production cost, including allocated direct and indirect costs (amortization of furnaces, thermal energy, direct labor). Excise duties are reflected separately in accounting (account 446 ‘Excise duties’ or 447 ‘Special funds’).
The risk of an ANAF audit is high, mainly in two segments: underestimation of excise duties by failing to register excisable products in the fiscal warehouse, and non-declaration of income from sales to fiscally registered entities. Tax inspections also target the correctness of recording operations for the transfer of products between headquarters and work points. To mitigate risks, it is recommended to draw up a monthly customs warehouse declaration and reconcile it with actual stocks, as well as permanently check the ‘fiscal vector’ in the Taxpayers Register. Operators in this field benefit from partial excise exemptions only if the products are used as raw materials in chemical processes (art. 397 para. (1) letter c) of the Fiscal Code), which requires strict record-keeping of the destination of each batch. Any deviation from the destination leads to confiscatory sanctions and suspension of the warehouse authorization.
In addition, reporting obligations to the Trade Register (ONRC) include filing annual financial statements, as well as reporting changes in registered office, share capital or partner, noting that any change regarding installations or technological processes must be notified to ANPM and ANAF, under penalty of annulment of authorizations.
Included Activities
- ✅ Manufacture of coke and semi-coke from coal
- ✅ Manufacture of coal tar
- ✅ Manufacture of pitch and tar
- ✅ Manufacture of petroleum coke
- ✅ Manufacture of other coke oven products (benzol, naphthalene, creosote, tar oils)
- ✅ Operation of coking ovens and tar distillation plants
Excluded Activities
- ❌ Manufacture of coal briquettes (code 1920)
- ❌ Manufacture of synthesis gas (code 2011)
- ❌ Manufacture of basic organic chemicals from sources other than tar (code 2014)
- ❌ Production of electricity or heat from coke oven gas (codes 3511, 3530)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What environmental permits are required for coking activities?
It is mandatory to obtain the Integrated Environmental Authorization (IEA) according to Directive 2010/75/EU, because coking installations are considered activities with significant environmental impact. Also, a water management authorization and a fire safety approval are required.
What is the tax rate for profit derived from the manufacture of coke oven products?
Corporate income tax applies at the standard rate of 16% (or 1% for micro-enterprises, if conditions are met). There are no specific tax facilities for this CAEN code, but exemptions may apply for investments in environmental equipment.