3821
Recovery of recyclable materials
This code covers the activities of collecting, sorting and processing recyclable waste (paper, plastic, metal, glass) to be reintroduced into the economic circuit. Essentially, you turn waste into secondary raw materials, which you sell to factories or other processors. It is essential for any business that wants to valorize recyclable materials, whether you collect them from households or companies.
Entrepreneur Profile
Acest cod este potrivit pentru antreprenori care înființează centre de colectare a deșeurilor reciclabile, firme de salubritate care doar sortează și valorifică fracțiile reciclabile, sau SRL-uri care fac comerț cu materiale reciclabile (fără a le procesa industrial).
Who should avoid:
Avoid the exclusive use of code 3821 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 3821
Setting up a company whose main activity is CAEN code 3821 – 'Recovery of recyclable materials' – requires compliance with strict authorization requirements at the Trade Register (ONRC). At the time of incorporation, a sworn declaration is submitted under Law 359/2004, by which the administrator certifies compliance with the legal operating conditions. In addition, waste collection and treatment activity requires an environmental permit issued by the Environmental Protection Agency (APM) or the Environmental Guard, and subsequently registration in the National Register of Claims and Waste (RNCD). Without these approvals, actual operation cannot be authorized.
Regulatory framework, specific approvals and control institutions
Law no. 211/2011 on the waste regime, transposed from Directive 2008/98/EC, sets strict rules for the recovery of recyclable materials. Operators must hold an integrated environmental permit (AIM) or a simple permit, depending on the treatment capacity. The National Environmental Guard and the Tax Authority (ANAF) periodically monitor the traceability of waste through the RO e-Factura system and monthly declarations. Also, compliance with the rules on emissions of gases and pollutants (Law 104/2011) is mandatory. Companies with foreign capital must obtain an opinion from the Ministry of the Environment for investments above a certain threshold.
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, recovery operations are subject to VAT at the standard rate (19%) or reduced rate (5%) if the materials are considered second-hand goods. The monthly D300 declaration must distinctly reflect the acquisition of waste from individuals (special cases of withholding income tax). Accounting must record decontamination costs and provisions for the restoration of polluted sites (IAS 37). The risk of ANAF audit is high: checks on hazardous substances, correctness of applying environmental tariffs and the waste management tax (environmental contribution). Companies are required to make quarterly reports to the RO e-Factura system and to prepare an annual report on the waste flow.
Included Activities
- ✅ Collection of recyclable waste (paper, cardboard, plastic, metal, glass)
- ✅ Sorting and separating recyclable materials by category
- ✅ Compacting, baling and preparing for transport
- ✅ Temporary storage of recyclable materials for recovery
- ✅ Marketing of recyclable materials to recycling or processing units
Excluded Activities
- ❌ Collection of mixed non-hazardous waste (code 3811)
- ❌ Collection of hazardous waste (code 3812)
- ❌ Treatment and disposal of waste (code 3822)
- ❌ Recovery of materials from metal waste (code 3832)
- ❌ Dismantling of end-of-life vehicles (code 3831)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What environmental permits are necessary for CAEN code 3821?
For waste collection and sorting activities, registration with the Environmental Protection Agency (APM) and obtaining the environmental permit or environmental agreement is required, depending on the quantities and type of waste. You must also register in the Guarantee-Return System (SGR) if you collect packaging.
What special taxes apply to companies with CAEN code 3821?
In addition to profit/income tax, companies carrying out waste collection activities may be required to pay the circular economy contribution (packaging tax) and the local sanitation tax. Also, if you deliver recyclable materials to processors, VAT applies at the standard rate (19%).