8697
Intermediation services for medical, dental and other human health services
This code covers intermediation activities between patients and providers of medical, dental or human health services. Practically, you act as a broker connecting clients with doctors, clinics or hospitals, without directly providing medical services. You can arrange appointments, provide information about treatment options and facilitate access to health services, including for medical tourism.
Entrepreneur Profile
Acest cod este potrivit pentru agenții de turism medical, platforme online de programări medicale, consultanți în sănătate care nu oferă tratamente directe, sau SRL-uri care intermediază servicii între pacienți și clinici private.
Who should avoid:
Avoid the exclusive use of code 8697 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 8697
For the ONRC registration of CAEN code 8697, the company must file a dossier with the standard application, the constitutive act and the affidavit pursuant to Law 359/2004. No prior approvals from the Ministry of Health are required for this class, as the activity consists of intermediation, not direct provision of medical services. However, at the registered office there must be proof of the right of use (lease agreement or property deed). ONRC will verify that the main object of activity is clearly defined – it is recommended to state exactly '8697 – Intermediation services for medical, dental and other human health services'. It can also be stated as a secondary object. After registration, fiscal registration is requested from ANAF, and the company receives a CUI and a fiscal registration certificate.
Regulatory framework, specific approvals and control institutions
The activity of intermediation in the medical field is not subject to sanitary operating authorization, as it does not involve the actual provision of medical acts. However, if the intermediation targets dental or medical services that involve personal data, the GDPR Regulation (679/2016) must be respected – the obligation to register with the National Supervisory Authority for Personal Data Processing (ANSPDCP) as an operator. In addition, if contracts are concluded with health insurance houses (CNAS), specific legislation applies. Control institutions: ANAF for taxation, ITM for labor relations, ANSPDCP for data protection. There are no mandatory periodic controls from the Ministry of Health, but it is recommended to keep records of intermediation contracts and medical documents.
Tax management, ANAF audit risk and specific accounting
The company is liable for corporate income tax (16%) or micro-enterprise income tax (1% or 3%, depending on turnover and number of employees). VAT applies according to reverse charge if services are provided to another professional, and if provided to individuals, the standard rate applies (19% as of 1 January 2024). The audit risk from ANAF is medium: the activity is subject to verifications regarding the correct declaration of income, expenses and VAT. The use of the RO e-Factura system is mandatory for invoices issued in B2B relations from 2024, if the threshold of 10,000 lei is exceeded. Specific accounting involves recording income from intermediation commissions, personnel expenses (if any), marketing and travel expenses. There are no specific depreciations, but fixed assets (IT equipment) can be recorded. The fiscal vector includes the obligation to submit Declaration 100 monthly or quarterly, Declaration 112 for salaries, and Declaration 406 (SAF-T) annually. CASS is calculated on the taxable base established by the annual single declarations.
Included Activities
- ✅ Intermediation of medical, dental and human health services
- ✅ Arranging appointments with doctors or clinics
- ✅ Advising patients on treatment options
- ✅ Facilitating access to medical services for medical tourism
- ✅ Brokerage for diagnostic, therapy or recovery services
Excluded Activities
- ❌ Direct provision of medical, dental or health services
- ❌ Primary or hospital medical care activities
- ❌ Provision of laboratory or medical imaging services
- ❌ Pharmacy activities or distribution of medicines
- ❌ Ambulance or emergency medical transport services
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are needed to carry out medical intermediation activities?
No special authorizations from the Ministry of Health are required, but you must register with the Trade Register with CAEN code 8697. If you process medical data, you must comply with GDPR and have a legal basis for processing. It is recommended to consult a specialized lawyer.
Can I invoice medical intermediation services to individuals and legal entities?
Yes, you can invoice both individuals (patients) and legal entities (clinics, hospitals). Make sure you issue invoices compliant with tax legislation and correctly record income. If you provide services to patients from abroad, check the applicable VAT regime.