8695
Physiotherapy activities
This code covers physiotherapy services, i.e. non-drug treatments for restoring mobility and functionality of the body, through exercises, massages and manual or instrumental techniques. It is suitable for private practices, rehabilitation centers or independent therapists working with patients with musculoskeletal, neurological or post-traumatic conditions. Activities are carried out based on a medical prescription or own assessment, depending on competence.
Entrepreneur Profile
Acest cod este destinat fizioterapeuților autorizați (cu studii superioare de specialitate), kinetoterapeuților, precum și SRL-urilor sau PFA-urilor care oferă servicii de recuperare medicală și reabilitare funcțională. Este util atât pentru cabinete individuale, cât și pentru centre multidisciplinare care colaborează cu medici specialiști.
Who should avoid:
Avoid the exclusive use of code 8695 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 8695
For registration with the Trade Register (ONRC) of a company carrying out physiotherapy activities (CAEN code 8695), it is mandatory to submit a file attesting compliance with legal conditions. According to Law 359/2004, a sworn declaration is required regarding compliance with operating requirements, including possession of specific premises and equipment. At the same time, Law 95/2006 (republished) on healthcare reform and MS Order 1531/2018 require physiotherapists to have specialized higher education and be registered with the College of Physio-Motorists (or recognized professional associations). At the ONRC, the following must be submitted: the constitutive act, the registration application, proof of registered office, and, where applicable, the opinion of the Public Health Directorate (DSP) for the respective premises. Without this document, the Trade Register may suspend registration or request additional information.
Regulatory framework, specific approvals and control institutions
In addition to the initial authorizations, economic operators under CAEN 8695 must obtain a health operating authorization from the territorial DSP, according to Hygiene Norms. The premises must meet minimum conditions of space, lighting, ventilation and finishes. Also, the College of Physio-Motorists or similar body issues a practice authorization for each employed or associate physiotherapist. Current control is exercised by the DSP (for hygiene and disinfection), the Consumer Protection Authority (for services provided) and the Labor Inspectorate (for labor relations). Any change in the object of activity or premises requires notification of the ONRC and re-approval by the DSP.
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, physiotherapy services are exempt from VAT under the conditions of art. 292 para. (1) lit. a) of the Fiscal Code, if provided by authorized natural persons or medical offices. However, if the company exceeds the exemption threshold or provides related services, it may be liable for VAT. Income is recorded in accounting based on supporting documents (invoices, receipts). The main risk of ANAF audit consists in the incorrect declaration of income from services and the incorrect application of the VAT exemption. Also, registration in the RO e-Factura system is mandatory for B2B relations, and for employees, monthly D112 declarations must be submitted. Professionals must complete the single declaration for income from independent activities (Chapter II). In case of using the premises for a purpose other than authorized, the risk of sanctions (including suspension) is high. Accounting must clearly separate costs for sanitary materials, equipment and their depreciation. Any settlement operation with the Health Insurance House requires separate contracts and monthly reports; delays entail penalties and subsequent refusal of settlement.
Included Activities
- ✅ Functional assessment of patients
- ✅ Development of kinetotherapy treatment plans
- ✅ Application of therapeutic exercises and mobilizations
- ✅ Therapeutic massage and manual lymphatic drainage
- ✅ Electrotherapy, ultrasound, laser therapy
- ✅ Manual therapy and peripheral joint manipulations
- ✅ Counseling on postural hygiene and prevention of relapses
- ✅ Preparation of clinical documentation and progress reports
Excluded Activities
- ❌ Medical diagnosis activities (reserved for doctors)
- ❌ Prescription of medication
- ❌ Surgical interventions
- ❌ Nursing or palliative care activities
- ❌ Relaxation massage activities without therapeutic purpose (code 9604)
- ❌ Sports medicine activities (code 8623)
- ❌ Psychotherapy activities (code 8690)
- ❌ Osteopathy activities (if not recognized as physiotherapy)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What permits are needed to open a physiotherapy practice under CAEN code 8695?
A health operating authorization from the Public Health Directorate (DSP) is required, as well as registration with the College of Physiotherapists (if you are a member). Also, you must have a space that complies with hygiene norms and minimum equipment (apparatus, treatment tables, etc.).
Can I invoice physiotherapy services to individuals without a medical prescription?
Yes, you can invoice directly to individuals, but for reimbursement by health insurance funds, a medical prescription is required. In the case of private services, it is not mandatory, but it is recommended to demonstrate medical necessity.