8693

Authorization procedure and Trade Register aspects for CAEN 8693

For registering a company with the main activity object CAEN 8693 (Activities of psychologists and psychotherapists, except physicians), the procedure at the Trade Register (ONRC) requires submitting a standard registration file, complying with the provisions of Law no. 359/2004 on simplifying formalities. It is mandatory to submit a sworn declaration regarding the fulfillment of operating conditions, but for this CAEN class, special requirements are added: the associate or administrator must prove their status as a psychologist with the right to independent practice (according to Law no. 213/2004) or as a certified psychotherapist (according to Government Emergency Ordinance no. 10/2007), through copies of certificates issued by the College of Psychologists in Romania (CPR) or by recognized professional associations. The company is usually registered as an LLC, and the registered office must be a real space, with title documents (lease agreement, loan-for-use contract, or land registry extract). No prior approval from the CPR is required for registration, but the subsequent obligation to authorize the practice is applicable under specific law.

Regulatory framework, specific approvals, and control institutions

The operation of psychology/psychotherapy practices is strictly regulated by Law no. 213/2004 on the organization and exercise of the psychologist profession and by Government Decision no. 514/2007 on the organization of psychology studies. To operate legally, the company must obtain an operating authorization from the College of Psychologists in Romania (CPR) – an institution with control and supervision roles. This authorization is done after registration with the ONRC and involves fulfilling additional conditions: adequately equipped space, existence of a coordinating psychologist (if applicable), and payment of fees to the CPR. Furthermore, for psychotherapists, Government Emergency Ordinance no. 10/2007 on the exercise of the psychotherapist profession also applies, requiring certification by a recognized Psychotherapy Association. From a sanitary perspective, the practice may be subject to control by the Public Health Directorate (DSP) if it carries out activities with minimal biological risk, but a sanitary operating approval is not standardly required. The obligation to comply with personal data protection regulations (GDPR) is stringent, as sensitive patient information is processed – notification to the National Supervisory Authority (ANSPDCP) is required.

Tax management, ANAF audit risk, and specific accounting

From a tax perspective, CAEN 8693 falls under the category of professional services, with standard reporting obligations. The company is subject to corporate income tax (16%) or micro-enterprise income tax (1% or 3%, depending on turnover and number of employees) – but attention: if the psychologist is the sole associate and personally carries out the activity, the PFA regime with tax advantages (single declaration, social insurance and health contributions) may apply. For an LLC, it is mandatory to employ the psychologist under an employment contract (full-time or part-time), withholding taxes and contributions. VAT applies at the standard rate (19%) if turnover exceeds the threshold of 300,000 lei, with the possibility of enrolling in the RO e-Factura system. ANAF may initiate an audit in case of discrepancies between declared and collected revenues, especially since services are frequently paid in cash or by card. The risk of tax evasion is medium; therefore, it is recommended to keep a cash register and issue invoices for all services, even for individuals. Accounting must include deductible expenses such as rent, specialized materials (psychological tests, books), supervision services, and continuing education courses, complying with deductibility conditions under the Fiscal Code. Monthly obligations include: Declaration 100 (tax), Declaration 112 (contributions), and quarterly Declaration 394 and D406 (e-Factura). It is recommended to use accounting software compatible with RO e-Factura and e-Transport, although transport is irrelevant. For simplification, many professionals opt for PFA, but LLC offers patrimonial protection. Associating with a tax consultant specialized in medical/psychological services is essential to avoid penalties.