CAEN Code Rev. 3

8696

Activities of traditional, complementary and alternative medicine

EU NACE Equivalent: NACE Rev. 3 — 8696

This code covers services of traditional, complementary and alternative medicine, including practices such as acupuncture, homeopathy, phytotherapy, naturopathy, traditional Chinese medicine and other unconventional therapies. It is intended for specialists who provide consultations and treatments without using conventional allopathic methods, in compliance with national regulations on the practice of these activities.

Entrepreneur Profile

Acest cod este potrivit pentru practicieni independenți (PFA, SRL) care oferă terapii alternative și complementare, precum acupunctori, homeopați, naturopați, fitoterapeuți, terapeuți în medicină tradițională chineză, precum și pentru centre specializate în medicină integrativă sau holistică.

Who should avoid:

Avoid the exclusive use of code 8696 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 8696

Registration with the Trade Register (ONRC) for CAEN code 8696 involves submitting a standard file (application, identity documents, signature specimen) plus the mandatory authorization issued by the Ministry of Health. Without this, economic operators cannot carry out the activity, and the ONRC will reject the registration. Individual practitioners (e.g., therapists) cannot operate as PFA (Authorized Natural Person) without a certificate issued by the College of Physicians or recognized professional organizations. Covered activities include phytotherapy, homeopathy, acupuncture, traditional medicine (Chinese, Ayurvedic).

The main object of activity must be specified exactly as in the classification. If combined with other CAEN codes (e.g., 8690 for standard medical offices), additional approvals are required. Law 359/2004 requires a sworn declaration of fulfillment of operating conditions, including premises arranged in accordance with sanitary norms.

Regulatory framework, specific approvals and control institutions

CAEN 8696 activities are regulated by Order MS no. 1677/2020 on the practice of traditional medicine, and by Law 95/2006 on healthcare reform. Required approvals include: sanitary operating authorization from the Public Health Directorate (DSP), ISU approval (for premises), professional certificate issued by the College of Physicians of Romania (if the practitioner has basic medical training).

Control institutions are:

Tax Authority (ANAF) – checks fiscal receipts, e-invoicing and registration legality
Public Health Directorates – periodic hygienic-sanitary controls
Economic Police – in case of complaints regarding alleged illegal practice of medical acts

Treatment of serious diseases (cancer, diabetes) without a medical referral is prohibited. Any treatment indication must be accompanied by a note stating it is a complementary therapy. Non-compliance attracts fines from 5,000 to 20,000 lei and suspension of the authorization.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, CAEN 8696 falls under VAT exemption according to art. 292 para. (1) lit. a) of the Fiscal Code if services are provided by authorized persons under special laws and if the turnover does not exceed the threshold. For PFAs, classification under flat-rate income tax (normă de venit) or real system is recommended, with single-entry bookkeeping.

The major ANAF audit risk concerns:

Failure to issue invoices with VAT when applicable
Illegal deduction of expenses (e.g., dietary supplements without prescription)
Incorrect declaration of income (card payments are checked)
Non-declaration of income from online consultations

For LLCs (SRLs), annual financial statements must be prepared and profit tax or micro-enterprise tax paid. Accounting must reflect the exact nature of services provided (consultations, sale of natural products). The RO e-Factura system is mandatory for all transactions with the state and online commerce. Any deviation leads to refusal of expense deduction and a fine of 1,000-5,000 lei.

Recommendation: Consult a specialized lawyer for patient contracts (informed consent, GDPR) and a tax consultant for tax optimization (e.g., income tax exemption for PFAs in the first years).

Included Activities

✅ Activities of traditional, complementary and alternative medicine
✅ Acupuncture
✅ Homeopathy
✅ Phytotherapy
✅ Naturopathy
✅ Traditional Chinese medicine
✅ Manual therapies (therapeutic massage, reflexology)
✅ Holistic nutritional counseling
✅ Energy healing practices (Reiki, therapeutic qi gong)

Excluded Activities

❌ Allopathic medicine activities (code 8621, 8622, 8623)
❌ General medical assistance activities (code 8610)
❌ Outpatient medical care activities (code 862)
❌ Psychotherapy activities (code 8690)
❌ Relaxation or spa massage activities (code 9604)
❌ Sale of natural products without prescription (code 4774)

Similar or Related CAEN Codes:

From the same category of economic activities:

View code CAEN 86 View code CAEN 861 View code CAEN 8610 View code CAEN 862 View code CAEN 8621 View code CAEN 8622

Întrebări Frecvente

What authorizations are required to practice traditional and alternative medicine in Romania?

Practitioners must be registered with the Ministry of Health under Order 1226/2012, and for certain therapies (e.g., acupuncture) it is necessary to complete accredited courses. Also, a sanitary operating authorization from the DSP is mandatory.

Can I invoice alternative medicine services with 9% or 19% VAT?

Alternative medicine services are exempt from VAT under the Fiscal Code (art. 292, para. 1, lit. a) if provided by authorized persons. Otherwise, 19% VAT applies.