3832

Authorization Procedure and Trade Register Aspects for NACE 3832

For setting up a company that carries out permanent waste disposal activities (NACE 3832), registration with the Trade Register (ONRC) is preceded by obtaining mandatory approvals. The name reservation request and submission of incorporation documents are made at the trade register office attached to the county court where the registered office will be established, and the main object of activity (NACE code 3832) must be mentioned in the incorporation document. After registration, a sworn declaration according to Law 359/2004 regarding the authorization of operation is submitted to the Trade Register. However, for NACE 3832, Law 359/2004 is not sufficient - an environmental permit issued by the Environmental Protection Agency (APM) is required under Law 211/2011 on waste regime and Law 104/2011 on air quality. Also, for permanent disposal sites, an approval from the National Environmental Guard and a fire safety authorization from the Inspectorate for Emergency Situations are required. Without these prior authorizations, the Trade Register cannot finalize the effective registration, and the company cannot start operations because the fiscal vector (registration with the Tax Authority (ANAF)) is activated only after confirmation of the legality of the documents.

Regulatory Framework, Specific Approvals and Control Institutions

Permanent waste disposal sites (landfills according to NACE 3832 nomenclature) are strictly regulated by Law 211/2011 and Government Decision 349/2005 on waste disposal, transposing Directive 1999/31/EC. For operation, an integrated environmental permit (IEP) issued by the APM is mandatory, which includes conditions regarding construction, operation, closure and post-closure monitoring. Also, an approval from the National Administration "Romanian Waters" is required for the protection of groundwater and surface water, under Law 107/1996. Authorization fees are significant and include financial guarantees for landfill closure, provided by GEO 195/2005 on environmental protection. Operational control is carried out by the National Environmental Guard, and non-compliance with the permit conditions attracts fines between 50,000 and 150,000 lei, according to Law 211/2011. In addition to environmental permits, the unit must have a fire safety authorization (ISU) and, if heavy machinery is used, an operating authorization from the Territorial Labor Inspectorate (ITM) for occupational health and safety. Permanent disposal sites are classified as major risk installations, requiring monthly reports to the APM on the quantities and types of waste stored, according to the Electronic Waste Register (e-Waste).

Fiscal Management, ANAF Audit Risk and Specific Accounting

From the perspective of the Fiscal Code (Law 227/2015), revenues from permanent waste disposal services are taxed at 16% (profit) or 1%/3% for micro-enterprises, if the classification conditions are met. VAT applies at the standard rate of 19%, and invoicing to clients is done through the RO e-Factura system mandatory as of 2024. Deduction of expenses is permitted for operating costs, depreciation of the landfill (built under concession or ownership) and provisions for closure and post-closure monitoring, in accordance with OMPF 1802/2014. The Tax Authority (ANAF) may initiate an in-depth audit if the monthly reports to the APM do not match the accounting records - for example, waste declared fiscally as stored but without corresponding disposal permits. The audit risk is high due to the specific nature of the activity and the large sums involved in financial guarantees. Accounting must clearly separate revenues from disposal from those from recycling or other related services. Also, for each disposal contract, the company must issue a fiscal receipt (if payments are in cash) or an invoice through e-Factura. Failure to comply with fiscal reporting obligations attracts sanctions under the Fiscal Procedure Code, including account seizures and suspension of activity.