3530
Supply of steam and air conditioning
This code covers the production, capture, transport and distribution of steam and hot water for heating, as well as the production and distribution of air conditioning. Essentially, it includes district heating activities, hot water networks and large-scale air conditioning systems. It is relevant for companies operating thermal power plants, heat distribution networks or centralized cooling installations.
Entrepreneur Profile
Acest cod este destinat companiilor care operează sisteme centralizate de termoficare (SACET), producători și distribuitori de abur și apă caldă pentru consumatori industriali sau rezidențiali, precum și operatori de rețele de răcire urbană. Este util pentru societăți comerciale, regii autonome sau asociații care furnizează agent termic și aer condiționat la scară largă.
Who should avoid:
Avoid the exclusive use of code 3530 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 3530
Registration with the Trade Register (ONRC) for CAEN code 3530 requires following the standard steps: submitting the registration application, the constitutive documents, and proof of the registered office. Although no prior permits are required at the time of establishment, the Tax Authority (ANAF) will later require notification of the main activity. For the registered office, a declaration on own responsibility according to Law 359/2004 shall be submitted, and for secondary offices, additional documents regarding fire safety (ISU) and environmental protection (APM) may be requested. Verification of the fiscal vector includes correct identification of secondary codes – although 3530 is a distinct code, many companies combine it with 3520 (gas production) or 4322 (installations). Avoid including heat production activities without an environmental permit and correct notification to the Trade Register.
Regulatory framework, specific permits and control institutions
The activity of supply of steam and air conditioning falls under the Law on electricity and natural gas no. 123/2012, but with nuances: if the company produces and distributes heat, the provisions of Government Ordinance no. 325/2001 on public thermal energy supply services apply. ANRE does not issue licenses for this class, except when the activity falls under the cogeneration regime for electricity production. Mandatory are ISU permits (for high-pressure installations, boilers) and APM (for emissions, environmental permit). Control is exercised by the Environmental Guard and ISU. The object of activity must comply with the NACE Rev. 2 classification – supply of steam and air conditioning, without confusion with electricity production.
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, the Fiscal Code establishes that supplies of thermal energy (steam) may be exempt from VAT with the right of deduction only to certain entities (socio-cultural units). In B2B relations, the standard VAT rate (19%) applies. It is recommended to use the RO e-Factura system for all issued invoices, and the single declaration (D112) must be correctly completed with income from independent activities if the individual performs related activities. ANAF audit risk is high due to: (1) incorrect classification of the tax base for subsidies (from the budget for district heating), (2) non-deductibility of fuel costs if not technically justified, (3) failure to meet CO2 emission reporting obligations. Specific accounting requires separate recording of production costs (fuel, personnel, maintenance) and recognition of revenues based on quantities delivered. It is recommended to conclude written contracts with clients, with clauses on price, terms and liability for damages. Do not forget to submit the annual financial statements to the Trade Register and the D101 to the Tax Authority.
Included Activities
- ✅ Production of steam and hot water for heating
- ✅ Capture and distribution of steam and hot water for heating
- ✅ Production of air conditioning
- ✅ Distribution of air conditioning
- ✅ Supply of domestic hot water through district heating networks
- ✅ Operation of district heating plants
- ✅ Maintenance of heat distribution networks
Excluded Activities
- ❌ Production and distribution of cold water (code 3600)
- ❌ Installation and repair of heating and air conditioning systems in buildings (code 4322)
- ❌ Trade in heating and air conditioning equipment (specific trade codes)
- ❌ Production of steam for industrial processes within other activities (included in the respective code)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to operate in the field of steam and air conditioning supply?
For the production and distribution of heat, it is necessary to obtain an operating license from the National Energy Regulatory Authority (ANRE), as well as environmental, fire safety and sanitary permits. Additionally, technical norms regarding the design, execution and operation of installations must be observed.
What is the applicable VAT rate for district heating services?
For the supply of thermal energy (steam and hot water) to the population, the reduced VAT rate of 5% applies (according to the Fiscal Code). For non-household consumers, the standard rate of 19% is applicable, unless specific exemptions or reduced rates apply.