2446
Processing of nuclear fuels
This code covers the processing of nuclear fuels, from uranium extraction and purification to the manufacture of fuel elements for nuclear reactors. It includes conversion, enrichment, and nuclear fuel fabrication activities, as well as the management of resulting radioactive waste. It is a strictly regulated field, intended for companies specialized in nuclear energy and research.
Entrepreneur Profile
Acest cod este destinat companiilor specializate în industria nucleară, inclusiv producători de combustibil nuclear, unități de cercetare-dezvoltare în domeniul nuclear, precum și firme care oferă servicii de prelucrare și gestionare a deșeurilor radioactive. Este necesar pentru SRL-uri sau societăți care dețin autorizații de la CNCAN (Comisia Națională pentru Controlul Activităților Nucleare) și care operează instalații nucleare sau radioactive.
Who should avoid:
Avoid the exclusive use of code 2446 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 2446
The establishment of a company carrying out nuclear fuel processing activities (CAEN 2446) requires the registration with the National Trade Register Office (ONRC) of specific documents. When submitting the registration application, the main activity must be stated according to the Classification of Activities in the National Economy (revised CAEN 2025). In practice, ONRC requires a company contract that expressly specifies CAEN code 2446 and a sworn declaration under Law 359/2004, whereby the manager affirms compliance with specific authorization conditions. Although a prior opinion from the National Agency for Nuclear Regulation (ANDRN) is not frequently required, it is mandatory to subsequently submit authorization documentation before the actual start of the activity.
Regulatory framework, specific permits and control institutions
The activity of nuclear fuel processing (CAEN 2446) is subject to a strict regulatory regime, based on Law 111/1996 on the safe conduct of nuclear activities, republished. Operators must obtain from ANDRN specific approvals and licenses: a license for conducting nuclear activities (including the construction and operation of processing facilities), an authorization for handling fissile materials, and certification for nuclear fuel transport. Also required are nuclear security assessment, physical protection of installations, and compliance with radiation protection regulations. Control institutions include ANDRN, the National Environmental Guard (for radioactive waste management), and Public Health Commissions for monitoring occupational exposure.
Tax management, ANAF audit risk and specific accounting
Nuclear fuel processing is classified as an industrial production activity, subject to corporate income tax of 16% (or 1% for micro-enterprises if turnover is below EUR 500,000 and employs no more than 3 people). From a VAT perspective, the normal rate of 19% applies. The risk of ANAF audit is heightened due to high-value operations, the sensitivity of the sector, and cross-border financial flows (uranium imports, fuel exports). Accounting must comply with International Financial Reporting Standards (IFRS) for recording fixed assets, inventories of fissile materials, and decommissioning provisions, in accordance with IAS 37. It is also mandatory to maintain special registers for nuclear materials and quarterly reporting to ANDRN of processed quantities. Non-compliance with nuclear accounting rules attracts financial penalties and license suspension.
Included Activities
- ✅ Processing of uranium and thorium ores
- ✅ Chemical conversion of uranium (from U3O8 to UF6)
- ✅ Uranium enrichment (by centrifugation or gaseous diffusion)
- ✅ Manufacture of fuel elements (pellets, rods, assemblies)
- ✅ Recycling of spent nuclear fuel (reprocessing)
- ✅ Treatment and storage of radioactive waste resulting from processing
Excluded Activities
- ❌ Operation of uranium mines (code 0721)
- ❌ Production of electricity in nuclear power plants (code 3511)
- ❌ Fundamental research in nuclear physics (code 7211)
- ❌ Trade in nuclear fuels (codes 4612, 4677)
- ❌ Transport of radioactive materials (codes 4920, 5229)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required to perform activities under CAEN code 2446?
It is mandatory to obtain the nuclear security authorization from CNCAN, as well as environmental approvals from the National Agency for Environmental Protection. Also, personnel must hold nuclear operation certificates.
What are the main taxes and duties applicable for this CAEN code?
In addition to the standard corporate income tax (16%), special taxes apply for the management of radioactive waste (contribution to the Radioactive Waste Fund) and excise duties on electricity consumed. Companies must also pay annual authorization fees to CNCAN.