3811

Authorization procedure and Trade Register aspects for NACE 3811

Registration with the Trade Register (ONRC) of the non-hazardous waste collection activity (NACE code 3811) is done through a single declaration, specifying the main object of activity. Legislation requires that the registered office be declared on one's own responsibility according to Law 359/2004, but with the obligation to have compliant storage spaces as per the environmental permit. When completing the documents, NACE code 3811 and, if applicable, related codes (3821, 3832) must be explicitly stated.

For authorization, the Tax Authority (ANAF) issues the fiscal vector after registration, and ONRC verifies the legality of the name and registered office. Prior approvals are required: from the Environmental Guard and, depending on the specifics (e.g., collection with collection points), from the mayor's office for an operating permit. The company must have the minimum legal share capital, and the associates must have no serious tax records. The lack of a lease contract for the storage space or incomplete environmental documentation will lead to the rejection of the file.

Regulatory framework, specific permits and control institutions

The main normative act is Law No. 211/2011 on waste regime, supplemented by Government Emergency Ordinance No. 92/2021. The collection of non-hazardous waste (paper, plastic, metal, glass, bio-waste) requires an environmental permit from the Environmental Protection Agency (APM), issued after impact assessment and establishment of technical conditions. Without this permit, operation is illegal and entails contraventional fines.

The control institutions are: the National Environmental Guard (periodic inspections), ANAF (tax audits on VAT and corporate income tax) and the Inspectorate for Emergency Situations (ISU) (for spaces with fire risk). For special waste (e.g., used oils, batteries) additional rules apply, but NACE 3811 covers only the collection of non-hazardous waste, without treatment. Operators must report annually to APM the quantities collected, according to the Integrated Waste Information System (SIID). Failure to report leads to suspension of the permit.

Tax management, ANAF audit risk and specific accounting

From a fiscal point of view, non-hazardous waste collection is subject to VAT at the standard rate (19%) for sales to recyclers, but may benefit from a reduced rate (5%) if it falls under expressly provided situations. Income is taxed at 16% (corporate income tax) or 1% on revenue (micro-enterprise), if the threshold conditions are met. Collection and transport expenses are deductible, provided supporting documents exist: weighbridge tickets, weighing tickets, contracts with waste generators.

The risk of an ANAF audit is high due to cash transactions and possible fraud regarding the origin of waste. It is mandatory to issue invoices through the RO e-Factura system for all waste operations, respecting CN codes and the classification from the European Waste Catalogue. Accounting must distinctly highlight waste inventories at acquisition or production cost, and valuation at the end of the financial year is made at net realizable value. The lack of a waste entry-exit register or discrepancies between inventories and SIID reports will attract tax inspections and substantial fines.

Recommendable: written contracts with each waste generator, keeping transport evidence (accompanying waybills) and monthly reconciliation of quantities. For micro-enterprises, income tax payment is quarterly, and for profit, monthly or quarterly, depending on turnover. Declaration 394 (e-Factura) and Declaration 406 (waste nomenclature) are mandatory monthly. Sanctions for non-compliance with environmental legislation can reach up to 100,000 lei, and fiscal sanctions include seizures and suspension of activity.