3812

Authorization procedure and Trade Register aspects for NACE 3812

Setting up a company that will operate under NACE code 3812 (collection of hazardous waste) involves going through the standard formalities at the Trade Register (ONRC), but with an additional set of documentation related to environmental permits. Upon registration, the associates submit the registration application, the constitutive act, and proof of the registered office. The premises must comply with specific temporary storage conditions, according to environmental legislation (Emergency Ordinance 195/2005, Law 211/2011 on waste).

A major specificity for NACE 3812 is obtaining the environmental permit prior to actual registration with the Trade Register. ANAF and ONRC require the mention of the main object of activity upon registration, but for operation, the opinion of the Environmental Protection Agency (APM) is necessary. The company must prove its technical capacity to store hazardous waste, present the waste management plan, and obtain an environmental agreement before starting operations. Failure to obtain this opinion results in the rejection of the registration application by ONRC, according to Article 10 of Emergency Ordinance 116/2009.

For individuals, the affidavit under Law 359/2004 does not cover hazardous activities; additional documents are required: a fiscal attestation certificate, proof of the minimum share capital (depending on the legal form), and the prior agreement of the APM. The recommendation is to contact the territorial APM before submitting the file to ONRC to clarify the specific documents.

Regulatory framework, specific approvals, and control institutions

The main legal framework for NACE 3812 is Law No. 211/2011 on waste regime, Emergency Ordinance 195/2005 on environmental protection, and Government Decision 856/2002 on waste record keeping. The collection of hazardous waste is strictly supervised by the National Environmental Guard (GNM) and the APM. The company must hold an operating permit issued by the APM, which is granted for a period of 5 years, as well as an environmental permit (for temporary storage) if the quantities exceed certain thresholds.

The control institutions with direct responsibilities are: ANAF (for taxes), ITM (occupational health and safety), and ISU (fire prevention, if the waste is flammable). Companies must prepare a monthly waste record (according to Government Decision 856/2002) and report to the national reporting system (SNR) at the APM. Also, for the transport of hazardous waste, a transport authorization issued by ARR is required, under Ordinance 43/1997. Without it, collection operations are illegal.

Fiscal management, ANAF audit risk, and specific accounting

From a fiscal perspective, the collection of hazardous waste is subject to the general rules of the Fiscal Code (Law 227/2015). VAT is 19% (or 5% for collectors who supply waste to recovery units, if the reduced rate applies). ANAF will closely monitor transactions, as hazardous waste is prone to tax evasion. The audit risk is high: the legality of transport documents (accompanying forms under Emergency Ordinance 195/2005), the correctness of stock declarations, and transactions in the RO e-Factura system, mandatory for all transactions between economic operators (starting from 2024), are checked.

Specific accounting includes separate records for hazardous waste, by category (according to the classification in Government Decision 856/2002). Management expenses (storage, transport, neutralization) are deductible but must be justified with official documents. The corporate income tax base includes income from the sale of recyclable waste, and for unforeseen waste, environmental taxes (eco-tax) apply. The recommendation is to enter into contracts with authorized recovery companies and to keep all traceability documents (transfer form, acceptance certificate).

To avoid penalties, the company must submit monthly and annual tax returns (D100, D101), report all issued and received invoices in the RO e-Factura system, and register in the fiscal vector for the activity carried out. ANAF may request additional documents regarding the origin of the waste, and failure to comply with reporting obligations attracts fines from RON 2,000 to RON 50,000, according to the Fiscal Procedure Code.