3831
Incineration of waste without energy production
This code covers the activity of incinerating household, industrial or hazardous waste in specialized installations, without recovering the resulting energy. Practically, it involves the controlled burning of waste to reduce volume and neutralize harmful components, without valorizing the generated heat. The business targets companies that hold authorized incinerators and provide final waste disposal services for third parties.
Entrepreneur Profile
Acest cod este destinat societăților comerciale care dețin instalații de incinerare autorizate și prestează servicii de eliminare a deșeurilor prin ardere, fără a valorifica energia termică. Este potrivit pentru operatori economici specializați în managementul deșeurilor, care colaborează cu primării, platforme industriale sau unități sanitare pentru neutralizarea deșeurilor periculoase.
Who should avoid:
Avoid the exclusive use of code 3831 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 3831
For registration at the Trade Register (ONRC) of CAEN code 3831 (Incineration of waste without energy production), a sworn declaration according to Law 359/2004 must be submitted, but prior approval from the National Environmental Protection Agency (ANPM) and an integrated environmental permit are required. For incineration activities, mandatory documents include:
- Approved environmental impact study.
- Environmental permit issued by the Environmental Guard.
- Proof of authorized site for storage and incineration.
- Approval from the Inspectorate for Emergency Situations (ISU) and the Public Health Directorate (DSP).
Without these approvals, registration at the Trade Register may be rejected. It is recommended to establish the company with the main activity object CAEN 3831, and for operation, obtaining an environmental permit is mandatory.
Regulatory framework, specific approvals and control institutions
Incineration activities without energy production are regulated by Government Decision 870/2013 (on waste incineration) and Emergency Ordinance 195/2005 (environmental protection). Control institutions: National Environmental Guard, Tax Authority (ANAF) (for environmental taxes), National Sanitary Veterinary and Food Safety Authority (DSVSA) (if animal waste), and National Authority for Consumer Protection (ANPC). An integrated environmental permit (AIM) is mandatory.
The specific approval for waste incineration is issued by ANPM, and for operation, pollution emission standards must be observed.
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, companies carrying out activity 3831 are liable for corporate income tax. Environmental taxes apply (contribution for circular economy if municipal waste is incinerated). Invoicing is done with VAT (if the company is registered for VAT purposes).
The fiscal vector must be updated at ANAF with CAEN code 3831. Monthly declarations: D112, D394 (if exceeding the threshold). High risk of ANAF audit due to waste transactions and VAT adjustments. Accounting must separately record incineration costs and revenue from services provided. It is recommended to have service contracts with civil liability clauses and insurance.
Included Activities
- ✅ Incineration of household waste
- ✅ Incineration of industrial waste
- ✅ Incineration of hazardous waste
- ✅ Operation of incineration plants without energy recovery
- ✅ Thermal treatment of waste through controlled burning
- ✅ Waste disposal by incineration without energy production
Excluded Activities
- ❌ Incineration of waste with energy production (code 3821)
- ❌ Incineration of radioactive waste
- ❌ Incineration of medical waste (code 3821)
- ❌ Co-incineration in cement kilns
- ❌ Incineration in mobile installations
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to carry out the activity of incineration without energy production?
An integrated environmental permit (AIM) issued by the Environmental Protection Agency (APM), an operating permit from the Inspectorate for Emergency Situations (ISU), a sanitary approval from the Public Health Directorate (DSP), as well as compliance with emission standards for air, water and soil are required. Additionally, the installation must be registered in the National Emissions Register.
What are the main taxes and duties applicable for this CAEN code?
In addition to corporate income tax (16%) or income tax (for micro-enterprises, 1% or 3% depending on income), the standard value-added tax (VAT) of 19% applies to services provided. Also, there are local taxes (buildings, land) and contributions to the environmental fund (3% of waste-related income, if applicable).