3833
Other waste disposal activities
This code covers waste disposal activities not included in other categories, such as incineration, chemical treatment, or controlled landfill. Essentially, if your business involves waste neutralization through alternative methods (physical, biological, etc.), this is the appropriate code. It also includes material recovery from waste, but only as part of the disposal process.
Entrepreneur Profile
Acest cod este destinat firmelor specializate în gestionarea deșeurilor, inclusiv operatorilor de depozite ecologice, stații de incinerare, unități de tratare chimică sau biologică a deșeurilor. Este util și pentru companiile care oferă servicii integrate de eliminare a deșeurilor periculoase sau nepericuloase, precum și pentru cele care desfășoară activități de compostare industrială.
Who should avoid:
Avoid the exclusive use of code 3833 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 NACE 3833
Registration with the Trade Register (ONRC) for CAEN 3833 requires declaring the main activity according to the NACE Rev. 2 statistical classification. Standard documentation includes a registration application, constitutive act, proof of registered office, and a sworn declaration under Law 359/2004 regarding compliance with operating conditions. The administrator must specify that the activity involves the treatment, disposal, and recovery of non-hazardous and/or hazardous waste, with the note that the facilities used are not incinerators or waste landfills. ONRC may require prior approvals from environmental authorities, depending on the specific operations. The company must have the minimum legal share capital and register the CAEN code 3833 as the sole or secondary object of activity, if other activities are also carried out.
Regulatory framework, specific approvals, and control institutions
CAEN 3833 falls under Government Emergency Ordinance (OUG) 92/2021 on waste regime and Law 211/2011 on waste management. Operators must obtain an environmental permit from the Environmental Protection Agency (APM) before starting the activity. For hazardous waste, an integrated environmental permit is required under Law 278/2013. Disposal facilities must comply with technical standards on emissions, storage, and transport of waste. Control is exercised by the National Environmental Guard, the Tax Authority (ANAF) (for the waste tax), and the Labour Inspectorate. Periodic review of legislation is recommended as authorization rules change frequently.
Tax management, ANAF audit risk, and specific accounting
From a fiscal perspective, companies with CAEN 3833 are subject to standard corporate income tax (16%) or micro-enterprise income tax, if legal conditions are met. VAT is applied at the standard rate (19%) for disposal services. Invoicing via the RO e-Factura system is mandatory from July 1, 2024, and accounting reporting is done monthly/quarterly. ANAF may initiate tax inspections regarding: correctness of waste classification (hazardous/non-hazardous), deduction of transport and treatment expenses, and application of tax facilities (e.g., exemption from waste tax for exports). The major audit risk concerns understatement of revenue or failure to record revenue from recovered materials. Accounting must separately identify waste flows, disposal costs, and provisions for landfill closure, if applicable. A monthly declaration on payment obligations and annual reports to the National Agency for Environmental Protection are required.
Included Activities
- ✅ Waste disposal by incineration (with or without energy recovery)
- ✅ Chemical treatment of hazardous waste
- ✅ Controlled landfill disposal (including ecological landfills)
- ✅ Biological treatment of waste (composting, anaerobic digestion)
- ✅ Waste disposal by physical methods (sorting, compacting)
- ✅ Material recovery from waste, if part of the disposal process
Excluded Activities
- ❌ Waste collection (codes 3811, 3812)
- ❌ Treatment and disposal of radioactive waste (code 3822)
- ❌ Material recycling as main activity (code 3832)
- ❌ Soil and groundwater remediation activities (code 3900)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to carry out activities under CAEN code 3833?
Obtaining an environmental permit from the Environmental Protection Agency (APM) is required, as well as approvals from the Environmental Guard and, depending on the type of waste, from the Public Health Directorate. You must also hold a waste operator registration certificate.
What are the specific taxes and duties for this CAEN code?
In addition to standard corporate income tax (16%) or income tax (for micro-enterprises), value-added tax (VAT) applies to the services provided. There are also environmental taxes, such as the contribution for the circular economy (0.5% of the value of waste disposed) and taxes for waste landfilling (according to OUG 196/2005).