8692
Patient transport by ambulance
This code covers medical transport services for patients by ambulance, including first aid assistance and monitoring during transport. The activities are intended for both emergencies and scheduled transports (dialysis, oncological treatments, etc.). The business may operate based on contracts with healthcare facilities, insurance companies, or directly with patients.
Entrepreneur Profile
Acest cod este potrivit pentru SRL-uri sau PFA-uri care dețin ambulanțe autorizate și angajează personal medical (asistenți, paramedici) pentru transportul pacienților. Este util firmelor care colaborează cu spitale, clinici private sau case de asigurări de sănătate.
Who should avoid:
Avoid the exclusive use of code 8692 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 CAEN 8692
For registering with the Trade Register (ONRC) the activity of patient transport by ambulance (CAEN code 8692), the company must submit the standard registration or amendment file, completed with specific documentation. At the registered office, the owner's consent (if not the owner) is required, and for the operational premises, the opinion of the Public Health Directorate (DSP) and the Inspectorate for Emergency Situations (ISU) regarding technical-sanitary and fire safety conditions. The administrator must present a fiscal and criminal record. For subsequent modification of the object of activity (adding this code), the shareholders' resolution and the updated constitutive act are submitted. ONRC transmits the fiscal vector to the Tax Authority (ANAF) through the integrated system, and the company will be automatically registered as a VAT payer (if exceeding the exemption threshold) or may opt for it. No special minimum share capital is required, but we recommend sufficient minimum capital for the acquisition of ambulances (at least RON 200, but obviously much higher for assets).
Regulatory framework, specific permits, and control institutions
Patient transport by ambulance is regulated by Order of the Ministry of Health (OMS) 1280/2019 on emergency medical care and sanitary transport, which establishes technical standards for vehicles (type A, B, C ambulances) and minimum staff (nurse and ambulance attendant). A sanitary operating permit issued by the county DSP is mandatory, granted after verification of the operational premises (garage, disinfection) and documents for each ambulance (type approval, metrological verification of equipment). Also, the approval of the Romanian Road Authority (ARR) for road transport of persons under special regime is required, according to Government Emergency Ordinance (OUG) 27/2011. Personnel must hold driving certificates for ambulance (category C) and medical training certificates (BLS). The employer is obliged to prepare job descriptions with professional risks and to organize periodic medical examinations. Periodic controls are carried out by DSP, ARR, ISU, and the Territorial Labor Inspectorate (ITM). For reimbursements with the health insurance house (CNAS), the company must conclude a contract with the county insurance house, proving the sanitary transport license and accreditation of the service.
Tax management, ANAF audit risk, and specific accounting
Ambulance transport activities are exempt from VAT for patient transport services (according to art. 292 para. (1) lit. d) of the Fiscal Code), but only if provided by authorized entities and based on the contract with CNAS. For services to individuals or legal entities under private regime, the standard 19% VAT rate applies. Strict separation between exempt income (invoiced with '0% VAT with deduction right') and taxable income is essential. Expenses for fuel, ambulance maintenance, sanitary materials, and salaries (nurses, ambulance attendants, doctors) are deductible for profit tax determination. Depreciation of ambulances is calculated linearly over the normal useful life (6-8 years for special vehicles). The company must submit declaration 300 (VAT) and 101 (profit tax) monthly/quarterly. The risk of ANAF audit is high due to operations reimbursed from the budget (CNAS) and cash payments from patients; exclusive use of the RO e-Factura system for issuing invoices to legal entities and registration in the e-Transport system for transport of goods (medicines, equipment) is recommended. Also, health and risk declarations must be transmitted to ITM. The accounting must reflect separately subsidies (if any) and provisions for possible litigation regarding malpractice. We recommend hiring an authorized accountant with experience in the healthcare field and implementing an inventory management system for sanitary materials, to avoid VAT adjustments at inventory.
Included Activities
- ✅ Transport of patients by ambulance, including type A (basic transport) and type B (with medical assistance)
- ✅ First aid medical assistance during transport
- ✅ Scheduled transport for dialysis, radiotherapy, consultations
- ✅ Inter-clinic transport and transfers between hospitals
- ✅ Transport of newborns by specialized ambulance (if equipped)
- ✅ Transport services for persons with disabilities or reduced mobility
Excluded Activities
- ❌ Emergency transport by type C ambulance (mobile intensive care) - code 8621
- ❌ Transport of patients by unauthorized means (e.g., taxi, personal cars)
- ❌ Rescue and extrication activities - code 8425
- ❌ Funeral transport - code 9603
- ❌ Rental of ambulances without driver
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to operate under CAEN code 8692?
A sanitary operating permit from the DSP, ISU approval, transport authorization (if over 3.5 tons), and certification for medical staff (nurse/paramedic) are required.
Can I invoice ambulance transport services to individuals?
Yes, but the services must be accompanied by a medical prescription or recommendation, and the invoice is issued with 19% VAT (if not exempt according to the law).