NACE 38.2 – Waste Treatment and Disposal | Public Tenders

Definition: NACE 38.2 covers the treatment and disposal of waste through incineration (with and without energy recovery), landfill, mechanical-biological treatment (MBT), composting and physico-chemical treatment. It includes the operation of waste incineration plants, landfills and treatment facilities for hazardous and non-hazardous waste.

Legal basis: NACE Rev. 2 (Regulation (EC) No 1893/2006) · Last updated: January 2026

What does NACE 38.2 cover?

NACE 38.2 (Waste treatment and disposal) classifies plants and operations that deliver waste to final treatment or disposal after collection — a capital-intensive infrastructure area with substantial public investment needs.

Group 38.2 within Section E and Division 38 is divided into two classes:

Public contracting authorities under NACE 38.2 are municipal special-purpose associations and waste management companies operating waste incineration plants or landfills, as well as regional authorities procuring such treatment services from private operators.

Public Tenders: Scope of NACE 38.2

Waste treatment facilities are major infrastructure with planning horizons of 20–30 years. Tenders concern both plant construction and operation and the off-take of waste by existing plants.

Typical contract types

• Waste incineration (thermal treatment): Tendering of waste acceptance and treatment services by waste incineration plants (WtE/HCHP); long-term capacity reservation contracts
• Landfilling: Acceptance and disposal of inert materials, demolition rubble, pre-treated residual waste at authorised Class I–III landfills; landfill construction works (base sealing, landfill body)
• Mechanical-biological treatment (MBT): Operation or new construction of MBT plants for pre-treatment of residual waste before landfilling or recovery as refuse-derived fuel
• Composting and anaerobic digestion: Construction and operation of composting plants for biowaste and green waste; anaerobic digestion plants (biogas generation) for biowaste
• Hazardous waste treatment: Disposal of pollutants from households, expired medicines, paints, solvents and batteries through certified treatment facilities
• Aftercare of legacy landfills: Landfill gas capture, leachate treatment, landfill gas-to-power, final capping of legacy landfills
• Construction of treatment facilities: Erection of sorting halls, processing lines, storage and transfer structures

Thresholds and procedure types

Treatment facilities and capacity contracts regularly exceed EU thresholds. Plant construction contracts as works contracts are subject to the EUR 5,538,000 threshold; service contracts for treatment capacity to the EUR 221,000 threshold. Where private plant construction is combined with a public off-take guarantee, concession awards under KonzVgV may apply.

Relevant CPV codes for NACE 38.2

CPV codes enable targeted searches for waste treatment and disposal tenders on TED and national procurement platforms.

Current tenders can be found on TED (Tenders Electronic Daily) and on regional and national procurement platforms.

Who is NACE 38.2 relevant for in public procurement?

Public contracting authorities

Municipal waste management associations and special-purpose associations dominate as contracting authorities for treatment and disposal services. They frequently operate their own facilities (WtE, landfill) and tender service components, or they award the entire treatment service to private plant operators. In Germany, the public-law waste disposal body (örE) bears overall responsibility; in Austria, the municipal and state levels do so.

Companies and bidders

• Authorisation: Permit under BImSchG (Germany) or GewO/UVP (Austria) for the operation of waste treatment facilities; certification as a specialist waste management company (Efb)
• Technical capacity: Evidence of operating comparable facilities (throughput in tonnes/year, plant type, permit status)
• Certifications: ISO 14001 (environmental management), EMAS, TS 49001 (risk management system); for hazardous waste, EMAS or Efb certification is mandatory
• Financing: Under concession models, bidders must demonstrate financing capacity for the plant project (bank guarantees, equity)

NACE 38.2 in context: Section E and Division 38

Together with waste collection (38.1) and recovery (38.3), NACE 38.2 forms the complete value chain of municipal waste management.

• NACE E – Water supply, sewerage, waste: Parent section
• NACE 38 – Waste collection, treatment and disposal: Parent division
• NACE 38.1 – Waste collection: Refuse collection, recycling centres
• NACE 38.3 – Materials recovery: Recycling, secondary raw materials
• NACE 39.0 – Remediation activities: Soil remediation, contaminated sites

Frequently asked questions on NACE 38.2 and public tenders

How are long-term treatment capacities at waste incineration plants awarded?
Capacity reservations at private WtE plants are tendered as service contracts. For long durations (more than 4 years), EU-wide publication is advisable even below the thresholds where cross-border bidder interest may exist. PPP models (construction and operation by private operators with off-take guarantee) are increasingly used.

Can waste be disposed of across borders?
Yes, within the EU the Waste Shipment Regulation (EC) 1013/2006 applies. Municipal mixed waste is, however, subject to specific requirements; hazardous waste is subject to strict notification obligations.

How do I find current tenders in waste treatment?
On TED by CPV search: 90510000 (waste treatment), 90513000 (WtE services), 45222110 (landfill construction). Larger projects also appear in trade media of the waste management industry (e.g. EUWID, Müllmagazin).

Last updated: January 2026
All information is provided without guarantee. For legally binding advice, please consult a law firm specialising in public procurement law.