3822
Production of energy (electric or thermal) by treating waste (including incineration)
This code covers activities of producing electricity or thermal energy through waste treatment, including incineration. Basically, you turn waste into energy resources, contributing to the circular economy. It is ideal for companies that want to recover energy from municipal, industrial or hazardous waste, while complying with environmental regulations.
Entrepreneur Profile
Acest cod este destinat societăților comerciale (SRL, SA) care dețin sau operează instalații de incinerare cu recuperare energetică, centralelor termice pe bază de deșeuri, sau companiilor de management integrat al deșeurilor care includ și producția de energie. Nu este potrivit pentru PFA-uri sau microîntreprinderi fără autorizații de mediu specifice.
Who should avoid:
Avoid the exclusive use of code 3822 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 3822
Registration with the Trade Register (ONRC) of CAEN code 3822 requires submitting a sworn statement according to Law 359/2004 regarding the authorization of operation of legal entities. The preliminary verification by the office only concerns the formal compatibility of the registered office, not the technical operating conditions. For companies that will actually carry out the activity, the obligation to obtain environmental and fire safety approvals is prior to starting production. At the time of registration, the main object of activity is completed with this code, and for secondary objects, related codes such as 3821 (treatment of non-hazardous waste) or 3511 (production of electricity) can be associated.
Regulatory framework, specific permits and control institutions
The activity of incineration and thermal treatment of waste is strictly regulated by Law no. 278/2013 on industrial emissions and by Government Emergency Ordinance no. 195/2005 on environmental protection. The Integrated Environmental Permit (IEP) is mandatory and is issued by the local Environmental Protection Agency (EPA), after assessing the impact on air, water and soil. Also, the fire safety permit from the Inspectorate for Emergency Situations (ISU) is required. Operational control is exercised by the National Environmental Guard (NEG) and by the National Energy Regulatory Authority (ANRE) for energy production. For hazardous waste, an opinion from the National Agency for Radioactive Waste is also required (if applicable).
Fiscal management, ANAF audit risk and specific accounting
From a fiscal perspective, revenues from electricity or thermal energy production fall under CAEN code 3822 and are subject to standard corporate income tax (16%) or micro-enterprise income tax (1% or 3%, provided the turnover does not exceed the 500,000 euro threshold). ANAF specifically monitors transactions involving green certificates and contributions to the renewable energy system. Declarative obligations include the single declaration (D212) for income of associated natural persons, and for legal persons – declaration 101 regarding corporate income tax and declaration 300 (VAT). VAT applies at the standard rate of 19% for energy supplies. A major audit risk for ANAF arises from the deduction of expenses for investments in incineration plants and from VAT adjustments for capital goods. Specific accounting requires separate recording of waste treatment costs (raw materials) and revenues from energy produced, in accordance with the chart of accounts under Order of the Minister of Public Finance no. 1802/2014. It is recommended to prepare a transfer pricing study for transactions with related parties regarding the purchase of waste or the sale of energy.
Included Activities
- ✅ Production of electricity by incineration of municipal waste
- ✅ Production of thermal energy by thermal treatment of waste
- ✅ Energy recovery of waste in co-incineration plants
- ✅ Operation of waste treatment facilities with energy recovery
Excluded Activities
- ❌ Incineration of waste without energy recovery (code 3821)
- ❌ Landfill of waste (code 3821)
- ❌ Treatment and disposal of radioactive waste (code 3822)
- ❌ Production of energy from conventional sources (coal, gas) without using waste
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What environmental permits are required for activities of producing energy from waste?
It is mandatory to obtain the Integrated Environmental Permit (IEP) according to Law 278/2013, as well as a building permit, ISU approval, and compliance with regulations on emissions into air, water and soil. Additionally, installations must meet the conditions of Directive 2010/75/EU on industrial emissions.
What is the tax treatment for energy produced from waste?
Electricity produced from waste is subject to excise duty according to the Fiscal Code, but may benefit from facilities if it comes from renewable sources. Also, revenues from the sale of energy are taxed at 16% (or 1% on income for micro-enterprises, if applicable). VAT is 19% for energy supplies. It is recommended to consult a tax advisor for support schemes (green certificates).