8694

Authorization procedure and Trade Register aspects for CAEN 8694

Establishing a company that will carry out activities of nurses or midwives (CAEN code 8694) involves going through the stages of registration with the National Trade Register Office (ONRC) and obtaining prior professional authorizations. According to Law no. 359/2004, a sworn declaration must be submitted at the time of registration, confirming compliance with specific operating conditions. In the case of CAEN 8694, the competent authority issuing the prior agreement is the Order of General Nurses, Midwives and Nurses in Romania (OAMGMAMR), through its county colleges. Without the membership certificate and proof of registration in the national register of professionals, ONRC will not admit the registration. For authorized natural persons (PFA) or individual enterprises, the procedure is similar: prior registration with OAMGMAMR is requested, and then the file is submitted to ONRC. The main object of activity must be clearly mentioned as '8694 - Activities of nurses and midwives'.

Regulatory framework, specific endorsements and control institutions

In addition to the professional authorization, the effective operation of a nurse or midwife office requires obtaining sanitary operating approvals from the county Public Health Directorate (DSP). DSP checks compliance with hygiene norms, minimum equipment, and adherence to quality standards according to Ministry of Health Order no. 1.448/2011. Also, the unit must be registered with the Territorial Labor Inspectorate (ITM) for occupational safety aspects and must have an approval from the Inspectorate for Emergency Situations (ISU) for compliance with fire prevention norms. From a data protection perspective, economic operators in the medical field must register with the National Supervisory Authority for Personal Data Processing (ANSPDCP) and implement measures compliant with GDPR. In-depth control of the activity falls to OAMGMAMR and DSP, which can carry out periodic inspections and apply contraventional sanctions.

Fiscal management, audit risk of Tax Authority (ANAF) and specific accounting

CAEN code 8694 falls into the category of medical services, with specific fiscal implications. The revenues obtained are considered income from independent activities (if carried out as a PFA) or income from service provision (for SRL). The VAT threshold is 300,000 lei for taxable persons, but for PFA, the real system can be applied, based on income norms or accounting data. Depending on the legal form, income tax (10%) or profit tax (16%) applies. For PFA, the fiscal vector is established through the single declaration (Form 212) submitted to ANAF. Commercial companies must submit periodic declarations (D100, D112, D300). A critical point is the correct classification of income to avoid reclassification by ANAF as dependent activity income. The use of a separate bank account for all operations is recommended. The risk of an ANAF audit is high in cases of repetitive fiscal losses or disproportionate expenses compared to revenues. Also, the RO e-Factura system becomes mandatory for relations with public institutions (e.g., health insurance houses). In B2B relations, issuing electronic invoices is recommended.