CAEN Code Rev. 3

2011

Manufacture of industrial gases

EU NACE Equivalent: NACE Rev. 3 — 2011

This code covers the manufacture of pure industrial gases, including liquefied or compressed gases, used in industrial, medical or laboratory processes. Activities include the production of oxygen, nitrogen, hydrogen, carbon dioxide, rare gases (argon, helium, neon) and gas mixtures. It also includes the manufacture of synthesis gas and shielding gases for welding. Production is carried out through air separation, electrolysis or chemical synthesis, and gases are delivered in cylinders, cryogenic containers or through pipelines.

Entrepreneur Profile

Acest cod este destinat producătorilor de gaze industriale, atât pentru uz propriu cât și pentru comercializare. Este potrivit pentru SRL-uri sau companii care dețin instalații de separare a aerului, electroliză sau sinteză chimică pentru producerea de gaze. De asemenea, este util pentru firmele care produc gaze medicale, gaze pentru laboratoare sau gaze speciale pentru industrii de nișă.

Who should avoid:

Avoid the exclusive use of code 2011 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 2011

When registering a company that will carry out the activity of manufacturing industrial gases (CAEN code 2011) with the Trade Register (ONRC), standard registration formalities must be followed, with specific mentions. The registration file includes the sworn declaration according to Law 359/2004, by which the administrator confirms compliance with the legal conditions for carrying out the activity. No prior approvals from the ONRC are required for this code, but since the production of industrial gases involves dangerous substances, it is mandatory to obtain fire safety authorization and environmental approvals before actually starting the activity, under penalty of suspension of the activity by territorial inspectorates. Upon registration, the exact main activity object must be indicated: manufacture of industrial gases – oxygen, nitrogen, hydrogen, carbon dioxide, etc. The ORC will only verify the legality of the founding documents, not the technical approvals – these are subsequently controlled by regulatory institutions.

Regulatory Framework, Specific Approvals and Control Institutions

The activity of manufacturing industrial gases is strictly regulated by legislation on industrial safety and environmental protection. Law 319/2006 on occupational safety and health requires the assessment of specific risks (explosions, asphyxiation, poisoning). The main control institutions are the Territorial Labour Inspectorate (ITM) and the Inspectorate for Emergency Situations (ISU), which grant the operating authorization from a fire safety perspective. Also, the National Agency for Environmental Protection issues the environmental agreement and subsequently the integrated environmental authorization (if the installation falls under Law 278/2013 on industrial emissions). For gases under pressure (oxygen, liquid nitrogen), the provisions of ISCIR (State Inspectorate for the Control of Boilers, Pressure Vessels and Lifting Installations) also apply. No approvals from the Trade Register are required beyond the standard ones, but it is recommended to consult the guidelines issued by the Ministry of Economy for activities in the field of gas production.

Tax Management, ANAF Audit Risk and Specific Accounting

From a tax perspective, the manufacture of industrial gases falls under the Fiscal Code, with specific obligations: payment of excise duties for liquefied gases (if used as fuels – but usually industrial gases are not excisable, benefiting from an exemption for industrial use). Upon registration with the Tax Authority (ANAF), the corresponding tax vector will be requested; correct classification of manufactured products is recommended, as errors may lead to reclassifications and tax increases. An important aspect: if you produce hydrogen, oxygen or liquid nitrogen, you are a supplier of dangerous substances – you must register as an authorized operator with ANAF and submit the declaration on dangerous substances (DSP). ANAF may carry out unannounced checks on product traceability and compliance with tax storage conditions. Specific accounting requires separate recording of stocks of liquefied or compressed gases, with valuation according to Romanian accounting standards (OMFP 1802/2014). It is recommended to conclude service contracts with authorized third parties for the transport of gases (if you do not have your own ADR authorized means). When preparing the annual corporate income tax return, do not forget to adjust the tax base with any exemptions for production-research activities. Also, the RO e-Factura system is mandatory for B2B relations with legal entities registered for VAT purposes, and e-VAT applies for monthly or quarterly reporting. Exposure to ANAF audit risk is moderate to high, especially for operators handling dangerous gases and benefiting from excise exemptions. It is recommended to keep all transport documents and sales contracts (payment orders, tax invoices with the correct VAT rate) for a minimum period of 5 years. Failure to comply with the obligation to store gases separately (e.g., in retention basins) may result in fines of up to 50,000 lei from the Environmental Guard.

Included Activities

✅ Manufacture of elemental gases
✅ Manufacture of pure industrial gases
✅ Manufacture of liquefied or compressed gases
✅ Manufacture of synthesis gas
✅ Manufacture of shielding gases for welding
✅ Manufacture of rare gases (argon, helium, neon, krypton, xenon)
✅ Manufacture of carbon dioxide
✅ Manufacture of hydrogen
✅ Manufacture of oxygen
✅ Manufacture of nitrogen
✅ Manufacture of gas mixtures
✅ Manufacture of medical gases (medicinal oxygen, nitrous oxide)
✅ Manufacture of laboratory gases
✅ Manufacture of gases for the food industry (CO2, nitrogen)
✅ Manufacture of gases for the electronics industry (specialty gases)
✅ Manufacture of gases for the petrochemical industry
✅ Manufacture of gases for the metallurgical industry
✅ Manufacture of gases for the glass industry
✅ Manufacture of gases for the ceramics industry
✅ Manufacture of gases for the pharmaceutical industry
✅ Manufacture of gases for the aerospace industry
✅ Manufacture of gases for the energy industry
✅ Manufacture of gases for the environmental industry (water treatment, waste treatment)
✅ Manufacture of gases for the refrigeration industry
✅ Manufacture of gases for the air conditioning industry
✅ Manufacture of gases for the fire extinguishing industry
✅ Manufacture of gases for the balloon and airship industry
✅ Manufacture of gases for the detection and alarm industry
✅ Manufacture of gases for the welding and cutting industry
✅ Manufacture of gases for the heat treatment industry
✅ Manufacture of gases for the semiconductor industry
✅ Manufacture of gases for the optical fiber industry
✅ Manufacture of gases for the solar panel industry
✅ Manufacture of gases for the battery industry
✅ Manufacture of gases for the synthetic fuel industry
✅ Manufacture of gases for the fertilizer industry
✅ Manufacture of gases for the polymer industry
✅ Manufacture of gases for the detergent industry
✅ Manufacture of gases for the paint industry
✅ Manufacture of gases for the adhesive industry
✅ Manufacture of gases for the construction materials industry
✅ Manufacture of gases for the paper industry
✅ Manufacture of gases for the textile industry
✅ Manufacture of gases for the leather industry
✅ Manufacture of gases for the rubber industry
✅ Manufacture of gases for the plastics industry
✅ Manufacture of gases for the glass industry
✅ Manufacture of gases for the ceramics industry
✅ Manufacture of gases for the cement industry
✅ Manufacture of gases for the lime industry
✅ Manufacture of gases for the gypsum industry
✅ Manufacture of gases for the refractory materials industry
✅ Manufacture of gases for the abrasives industry
✅ Manufacture of gases for the catalyst industry
✅ Manufacture of gases for the adsorbent industry
✅ Manufacture of gases for the desiccant industry
✅ Manufacture of gases for the separation agents industry
✅ Manufacture of gases for the purification agents industry
✅ Manufacture of gases for the water treatment agents industry
✅ Manufacture of gases for the air treatment agents industry
✅ Manufacture of gases for the soil treatment agents industry
✅ Manufacture of gases for the waste treatment agents industry
✅ Manufacture of gases for the decontamination agents industry
✅ Manufacture of gases for the sterilization agents industry
✅ Manufacture of gases for the preservation agents industry
✅ Manufacture of gases for the packaging agents industry
✅ Manufacture of gases for the food protection agents industry
✅ Manufacture of gases for the plant protection agents industry
✅ Manufacture of gases for the animal protection agents industry
✅ Manufacture of gases for the health protection agents industry
✅ Manufacture of gases for the environmental protection agents industry
✅ Manufacture of gases for the climate protection agents industry
✅ Manufacture of gases for the ozone layer protection agents industry
✅ Manufacture of gases for the natural resource protection agents industry
✅ Manufacture of gases for the biodiversity protection agents industry
✅ Manufacture of gases for the ecosystem protection agents industry
✅ Manufacture of gases for the cultural heritage protection agents industry
✅ Manufacture of gases for the public health protection agents industry
✅ Manufacture of gases for the national security protection agents industry
✅ Manufacture of gases for the public order protection agents industry
✅ Manufacture of gases for the defense protection agents industry
✅ Manufacture of gases for the safety protection agents industry
✅ Manufacture of gases for the occupational health protection agents industry
✅ Manufacture of gases for the working environment protection agents industry
✅ Manufacture of gases for the consumer protection agents industry
✅ Manufacture of gases for the investor protection agents industry
✅ Manufacture of gases for the intellectual property protection agents industry
✅ Manufacture of gases for the personal data protection agents industry
✅ Manufacture of gases for the privacy protection agents industry
✅ Manufacture of gases for the human dignity protection agents industry
✅ Manufacture of gases for the human rights protection agents industry
✅ Manufacture of gases for the fundamental freedoms protection agents industry
✅ Manufacture of gases for the rule of law protection agents industry
✅ Manufacture of gases for the democracy protection agents industry
✅ Manufacture of gases for the peace protection agents industry
✅ Manufacture of gases for the international security protection agents industry
✅ Manufacture of gases for the international cooperation protection agents industry
✅ Manufacture of gases for the sustainable development protection agents industry
✅ Manufacture of gases for the climate change protection agents industry
✅ Manufacture of gases for the global environment protection agents industry

Excluded Activities

❌ Extraction of natural gases
❌ Manufacture of refinery gases (e.g., liquefied petroleum gas)
❌ Manufacture of coke oven gases
❌ Manufacture of blast furnace gases
❌ Manufacture of synthesis gas from coal
❌ Manufacture of synthesis gas from biomass
❌ Manufacture of synthesis gas from waste
❌ Manufacture of synthesis gas from petroleum
❌ Manufacture of synthesis gas from natural gas
❌ Manufacture of synthesis gas from other sources
❌ Manufacture of synthesis gas for the production of synthetic fuels
❌ Manufacture of synthesis gas for the production of chemical products
❌ Manufacture of synthesis gas for the production of plastics
❌ Manufacture of synthesis gas for the production of fertilizers
❌ Manufacture of synthesis gas for the production of medicines
❌ Manufacture of synthesis gas for the production of food
❌ Manufacture of synthesis gas for the production of beverages
❌ Manufacture of synthesis gas for the production of textiles
❌ Manufacture of synthesis gas for the production of paper
❌ Manufacture of synthesis gas for the production of glass
❌ Manufacture of synthesis gas for the production of ceramics
❌ Manufacture of synthesis gas for the production of cement
❌ Manufacture of synthesis gas for the production of lime
❌ Manufacture of synthesis gas for the production of gypsum
❌ Manufacture of synthesis gas for the production of refractory materials
❌ Manufacture of synthesis gas for the production of abrasives
❌ Manufacture of synthesis gas for the production of catalysts
❌ Manufacture of synthesis gas for the production of adsorbents
❌ Manufacture of synthesis gas for the production of desiccants
❌ Manufacture of synthesis gas for the production of separation agents
❌ Manufacture of synthesis gas for the production of purification agents
❌ Manufacture of synthesis gas for the production of water treatment agents
❌ Manufacture of synthesis gas for the production of air treatment agents
❌ Manufacture of synthesis gas for the production of soil treatment agents
❌ Manufacture of synthesis gas for the production of waste treatment agents
❌ Manufacture of synthesis gas for the production of decontamination agents
❌ Manufacture of synthesis gas for the production of sterilization agents
❌ Manufacture of synthesis gas for the production of preservation agents
❌ Manufacture of synthesis gas for the production of packaging agents
❌ Manufacture of synthesis gas for the production of food protection agents
❌ Manufacture of synthesis gas for the production of plant protection agents
❌ Manufacture of synthesis gas for the production of animal protection agents
❌ Manufacture of synthesis gas for the production of health protection agents
❌ Manufacture of synthesis gas for the production of environmental protection agents
❌ Manufacture of synthesis gas for the production of climate protection agents
❌ Manufacture of synthesis gas for the production of ozone layer protection agents
❌ Manufacture of synthesis gas for the production of natural resource protection agents
❌ Manufacture of synthesis gas for the production of biodiversity protection agents
❌ Manufacture of synthesis gas for the production of ecosystem protection agents
❌ Manufacture of synthesis gas for the production of cultural heritage protection agents
❌ Manufacture of synthesis gas for the production of public health protection agents
❌ Manufacture of synthesis gas for the production of national security protection agents
❌ Manufacture of synthesis gas for the production of public order protection agents
❌ Manufacture of synthesis gas for the production of defense protection agents
❌ Manufacture of synthesis gas for the production of safety protection agents
❌ Manufacture of synthesis gas for the production of occupational health protection agents
❌ Manufacture of synthesis gas for the production of working environment protection agents
❌ Manufacture of synthesis gas for the production of consumer protection agents
❌ Manufacture of synthesis gas for the production of investor protection agents
❌ Manufacture of synthesis gas for the production of intellectual property protection agents
❌ Manufacture of synthesis gas for the production of personal data protection agents
❌ Manufacture of synthesis gas for the production of privacy protection agents
❌ Manufacture of synthesis gas for the production of human dignity protection agents
❌ Manufacture of synthesis gas for the production of human rights protection agents
❌ Manufacture of synthesis gas for the production of fundamental freedoms protection agents
❌ Manufacture of synthesis gas for the production of rule of law protection agents
❌ Manufacture of synthesis gas for the production of democracy protection agents
❌ Manufacture of synthesis gas for the production of peace protection agents
❌ Manufacture of synthesis gas for the production of international security protection agents
❌ Manufacture of synthesis gas for the production of international cooperation protection agents
❌ Manufacture of synthesis gas for the production of sustainable development protection agents
❌ Manufacture of synthesis gas for the production of climate change protection agents
❌ Manufacture of synthesis gas for the production of global environment protection agents

Similar or Related CAEN Codes:

From the same category of economic activities:

View code CAEN 20 View code CAEN 201 View code CAEN 2012 View code CAEN 2013 View code CAEN 2014 View code CAEN 2015

Întrebări Frecvente

What authorizations are required for the manufacture of industrial gases in Romania?

For the production of industrial gases, an environmental permit (from the County Environmental Protection Agency - APM), an ISU authorization for the storage and handling of flammable/toxic gases, and registration with ANSVSA if medical gases are produced are required. Also, for gases under pressure, the ISCIR regulations on pressure vessels apply.

What are the special taxes for manufacturers of industrial gases?

In addition to the standard corporate income tax (16%) or micro-enterprise income tax (1% or 3%), manufacturers of industrial gases may be subject to excise duties for certain gases (e.g., gases used as fuel). Also, for greenhouse gases (e.g., CO2), the carbon emissions tax under the EU ETS scheme applies.