3900
Activities and services of decontamination
This code covers the cleaning and decontamination of soil, groundwater and surface water, as well as contaminated industrial or commercial premises. It includes the removal of pollutants such as chemicals, oil, heavy metals or hazardous waste, both on own sites and at third parties. It is essential for companies specializing in environmental remediation, which carry out excavation, biological, chemical or thermal treatment of soil and water. It also includes post-remediation monitoring and maintenance, but not non-hazardous waste collection activities.
Entrepreneur Profile
Acest cod este destinat firmelor specializate în servicii de mediu, care dețin echipamente și personal calificat pentru operațiuni de decontaminare. Este potrivit pentru SRL-uri care oferă servicii de remediere a poluării istorice, curățare a siturilor contaminate sau gestionare a deșeurilor periculoase. De asemenea, este util pentru antreprenorii care colaborează cu autorități de mediu, companii petroliere sau industriale.
Who should avoid:
Avoid the exclusive use of code 3900 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 3900
For registration with the Trade Register (ONRC) of an LLC with main activity NACE 3900 (Decontamination activities and services), the following documents must be submitted: the certificate of incorporation, the articles of association, proof of registered office, the affidavit under Law 359/2004 regarding the fulfillment of operating conditions. In addition to the standard documentation, the applicant must obtain an opinion from the National Environmental Protection Agency (ANPM) or the Environmental Guard, as decontamination activities involve the management of hazardous and non-hazardous waste. An environmental permit is required before the actual start of operations. Also, depending on the specific nature of the decontamination (e.g., soil, groundwater), approvals from the Inspectorate for Emergency Situations (ISU) may be required for hazardous substances. Administrators must declare to the Trade Register the secondary objects of activity that correlate with the main activity, such as waste collection (NACE 3811-3822) or transport of hazardous waste.
Regulatory framework, specific approvals and control institutions
Decontamination operations are strictly regulated by environmental legislation: Government Emergency Ordinance (OUG) 195/2005 on environmental protection, OUG 92/2021 on the waste regime, and Law 211/2011 on industrial waste. The main control is exercised by the National Environmental Guard, which verifies compliance with the conditions of the environmental permit. Also, the Tax Authority (ANAF) may carry out fiscal audits to validate expenses related to decontamination. If hazardous substances are handled, the provisions of Government Decision (HG) 1310/2021 on the road transport of dangerous goods (ADR) apply. Each decontamination site must be approved by ANPM and hold a technical safety data sheet for the methods used. For cross-border decontamination operations, EU Regulation 1013/2006 on waste shipments applies.
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, the taxpayer with NACE 3900 is subject to the standard tax vector: corporate income tax or micro-enterprise income tax (if within the revenue threshold). VAT applies at the standard rate of 19% for decontamination services. Issuance of invoices through the RO e-Factura system is mandatory for B2B transactions. The risk of ANAF audit is high, as the activities involve the management of waste and hazardous substances; ANAF may verify transport documents, waste records (under HG 1061/2008) and deductible expenses. Accounting must comply with international standards (IFRS) if the company exceeds thresholds, and must organize separate records by waste categories. Expenses for protective equipment and substance neutralization are deductible, but with technical justifications. It is necessary to submit the single declaration for estimated income and VAT returns, and for operations with environmental impact, the waste tax is paid under OUG 196/2005.
Included Activities
- ✅ Decontamination of soil and groundwater on-site or in specialized facilities
- ✅ Cleaning and treatment of contaminated surface water
- ✅ Remediation of contaminated industrial and commercial premises (e.g., former factories, gas stations)
- ✅ Excavation and removal of contaminated soil
- ✅ Biological, chemical or thermal treatment of soil and water
- ✅ Post-remediation monitoring and maintenance
- ✅ Decontamination of buildings and structures (e.g., asbestos, mold)
- ✅ Management of sludge and other contaminated materials
Excluded Activities
- ❌ Collection of non-hazardous waste (code 3811)
- ❌ Collection of hazardous waste (code 3812)
- ❌ Treatment and disposal of non-hazardous waste (code 3821)
- ❌ Treatment and disposal of hazardous waste (code 3822)
- ❌ Rehabilitation of mines and quarries (code 4312)
- ❌ General building cleaning (code 8121)
- ❌ Environmental consultancy activities (code 7490)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are required to carry out decontamination activities in Romania?
An environmental permit from the Environmental Protection Agency (APM) is required, and, depending on the type of waste treated, a waste management authorization. Also, personnel must have certificates for handling hazardous substances.
Can I carry out decontamination activities as a PFA or do I need an LLC?
Although a PFA can theoretically carry out this activity, in practice most clients (authorities, large companies) require collaboration with LLCs, due to liability and financial capacity. An LLC is recommended for credibility and access to tenders.