Class · NACE Rev. 2.1

38.32 Landfilling or permanent storage

active

Includes

permanent underground storage of waste in a deep geological cavity (e.g. in salt or potassium mines)
storage of captured carbon dioxide

operation of facilities where waste is unloaded for further transport, see 38.1
operation of facilities where recoverable materials are sorted, see 38.21
decontamination, cleaning up land, water and toxic material abatement, see 39.00

Per the official Eurostat correspondence table (NACE Rev. 2 → NACE Rev. 2.1):

NACE Rev. 2 origin	Heading (Rev. 2)	Mapping	Type
38.21	Treatment and disposal of non-hazardous waste	NACE Rev. 2 class 38.21 is mapped to NACE Rev. 2.1 classes 38.21, 38.22, 38.23, 38.31, 38.32, 38.33	5:7
38.22	Treatment and disposal of hazardous waste	NACE Rev. 2 class 38.22 is mapped to NACE Rev. 2.1 classes 38.22, 38.23, 38.31, 38.32, 38.33	5:7

Content moved from 38.21 includes:

disposal and treatment prior to disposal of non-hazardous waste, whether the waste is solid or not, onto, into land (i.e. underground), or in permanent waste storage facilities or sites
operation of landfills for the disposal of waste
treatment of organic waste for landfilling or permanent storage
disposal of by-products of animal origin in landfills
permanent underground storage of waste in a deep geological cavity, e.g. a salt or potassium mine
storage of captured Carbon Dioxide

Content moved from 38.22 includes:

disposal and treatment prior to disposal of hazardous waste, whether the waste is solid or not, onto, into land (i.e. underground), or in permanent waste storage facilities or sites
operation of landfills for the disposal of waste
treatment of organic waste for landfilling or permanent storage
disposal of by-products of animal origin in landfills
permanent underground storage of waste in a deep geological cavity, e.g. a salt or potassium mine

Code	38.32
Level	Class
Parent	38.3
Classification	NACE Rev. 2.1
Legal basis	Commission Delegated Regulation (EU) 2023/137
Source	Eurostat (ShowVoc dissemination platform)
Data checked	2026-07-20