1920
Manufacture of products obtained from the processing of crude oil
This code covers the manufacture of refined petroleum products such as gasoline, diesel, kerosene, fuel oil, lubricants, bitumen and LPG through crude oil refining processes. It also includes the production of liquefied petroleum gases, paraffin wax, petroleum jelly and petroleum coke. Essentially, any business that transforms crude oil into fuels or finished products for industry or consumption falls under this code.
Entrepreneur Profile
Acest cod este destinat companiilor care dețin sau operează rafinării de petrol, unități de procesare a țițeiului, sau instalații de producere a combustibililor și lubrifianților. De asemenea, este potrivit pentru firme care produc bitum, parafină, vaselină sau cocs de petrol. În general, orice entitate care transformă țițeiul în produse finite prin procese chimice (cracare, distilare, reformare) trebuie să utilizeze acest cod.
Who should avoid:
Avoid the exclusive use of code 1920 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 1920
Registering a company with the Trade Register (ONRC) having as its main activity 'Manufacture of products obtained from the processing of crude oil' (CAEN 1920) requires going through the prior authorization stage. According to Law 359/2004, for high-risk activities (crude oil processing, refining), obtaining operating permits before registration is necessary. Submission to the trade registrar includes the affidavit regarding the fulfillment of operating conditions, proof of the right to use the industrial space (lease, concession, or ownership document), and after obtaining the permits, documents issued by the Ministry of Energy, the Environmental Protection Agency (APM), and the Emergency Inspectorate (ISU). CAEN code 1920 cannot be registered as a secondary activity unless the company already holds specific permits in the petroleum field. When completing the standard application, the main activity is specified as crude oil refining - manufacture of petroleum products (liquefied gases, gasoline, diesel, fuel oil, lubricants, bitumens), and secondary activities may include crude oil extraction (CAEN 0610) or wholesale trade of fuels (CAEN 4671). ONRC forwards the file to the National Agency for Mineral Resources (ANRM) to verify the legality of owning the refining perimeter.
Regulatory framework, specific permits and control institutions
The operation of activity CAEN 1920 is governed by the Petroleum Law no. 238/2004, the Environmental Protection Law no. 137/1995, and the technical regulations for petroleum installations. The economic operator must obtain from ANRM the exploitation license for the refining perimeter, and from APM - the environmental agreement (for VOC emissions, particles, effluents). The Integrated Environmental Permit (according to the IED Directive) is mandatory and is issued by the Approval Commission within the Ministry of Environment. The documentation includes the major accident prevention plan (according to Law 59/2014 on the safety of operation of petroleum installations). Financial supervision is carried out by the National Authority for Construction (ANC), which issues the building permit for production units. Direct control institutions are: the National Environmental Guard (periodic compliance checks), ISU (for fire prevention), and the State Transport Inspectorate (for storage and transport of petroleum products). Permits are renewed periodically; the validity term of the environmental agreement is maximum 10 years, and of the ANRM license - 25 years. Failure to obtain these permits incurs contravention sanctions (fines from 50,000 to 200,000 lei) or even suspension of activity.
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, CAEN 1920 is subject to the special excise regime for energy products (Fiscal Code Title VIII - non-harmonized excises). The company must register with the Tax Authority (ANAF) as an authorized fiscal warehouse keeper (AFA) for crude oil and petroleum products. Exceeding registration thresholds (e.g., monthly production over 5,000 tons) requires establishing bank guarantees (minimum 5% of the excise duty due). Economic operators are required to report monthly crude oil consumption in the RO e-Factura system (STAM invoices) and to submit excise returns (form 100). Major ANAF audit risk: verifying the correctness of product classification under CN codes (e.g., 2709 for crude oil, 2710 for petroleum products). Discrepancies between physical and accounting inventories (periodic inventory on January 1) lead to adjustments of the taxable base with increased rates (100% for unjustified shortages). Specific accounting includes account 301 (raw materials - crude oil), 345 (finished products), and 348 (price differences). Valuation is at production cost (full cost + indirect expenses). Monthly declarations on quantities of petroleum products (form 511) are submitted to the National Institute of Statistics. Recommendation: implement an ERP system that integrates batch tracking for each crude oil batch processed. In the case of intra-Community operations, EMCS (Excise Movement and Control System) certification is required for movement under excise duty suspension. Non-compliance with the procedures for moving excisable goods results in confiscation of goods and fines of up to 100,000 euros.
Included Activities
- ✅ Refining of crude oil
- ✅ Production of gasoline, diesel, kerosene, aviation fuel
- ✅ Production of fuel oil, heavy oils, lubricants
- ✅ Production of liquefied petroleum gases (LPG)
- ✅ Production of bitumen, paraffin wax, petroleum jelly, petroleum coke
- ✅ Production of petroleum solvents, white spirit
- ✅ Processing of crude oil to obtain basic chemicals (ethylene, propylene, benzene) via cracking
- ✅ Blending of biofuels with fossil fuels
Excluded Activities
- ❌ Production of pure biofuels (e.g., bioethanol, biodiesel) - code 2014 or 2059
- ❌ Production of fatty alcohols, glycerin, fatty acids - code 2041
- ❌ Production of fuel additives (e.g., MTBE, anti-knock additives) - code 2014
- ❌ Production of synthetic lubricants (polyalphaolefins, esters) - code 2059
- ❌ Production of metallurgical coke - code 1910
- ❌ Production of liquefied natural gas (LNG) from natural gas - code 3521
- ❌ Production of hydrogen via electrolysis - code 2011
- ❌ Production of nuclear fuels - code 2013
- ❌ Production of essential oils - code 2059
- ❌ Production of primary plastics - code 2016
- ❌ Production of synthetic rubber - code 2017
- ❌ Production of perfumes and cosmetics - code 2042
- ❌ Production of pharmaceuticals - code 2110
- ❌ Production of soaps and detergents - code 2041
- ❌ Production of paints, varnishes, inks - code 2030
- ❌ Production of explosives - code 2051
- ❌ Production of adhesives - code 2052
- ❌ Production of pesticides - code 2020
- ❌ Production of fertilizers - code 2015
- ❌ Production of synthetic fibers - code 2060
- ❌ Production of refinery products through exclusively physical processes (filtration, decantation) without chemical transformation - code 4671 (wholesale trade)
- ❌ Wholesale trade of petroleum products - code 4671
- ❌ Storage of petroleum products - code 5210
- ❌ Transport of petroleum products - code 4941
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What environmental permits are required for a refinery operating under CAEN code 1920?
It is mandatory to obtain the Integrated Environmental Permit (IEP) according to Directive 2010/75/EU, a water management permit, a greenhouse gas emissions permit (ETS), a fire safety approval, and an ISCIR permit for pressure installations.
Can I produce biofuels (biodiesel, bioethanol) under this CAEN code?
No. The production of pure biofuels falls under codes 2014 (manufacture of basic organic chemicals) or 2059 (manufacture of other chemical products n.e.c.). Blending of biofuels with fossil fuels is permitted under code 1920, but primary production of biofuels is not.