8699

Authorization procedure and Trade Register aspects for CAEN 8699

Setting up a company carrying out activities classified under CAEN code 8699 involves the standard steps of registration with the Trade Register (ONRC), but with attention to the main object of activity and prior approvals. When submitting the registration application, a declaration on own responsibility according to Law 359/2004 is completed, by which the administrator attests to meeting the legal operating conditions. In the case of alternative health services (e.g., complementary therapies, nutritional counseling), no approval from the Public Health Directorate (DSP) is required, but only a prior notification. For related activities such as health consultancy, optional enrollment in the National Register of Service Providers of the Ministry of Health is recommended. The ONRC only checks the formal legality of the documents, not the professional qualification. Any subsequent modification of the object of activity (change of main CAEN codes) requires a shareholders' resolution and filing with the ONRC within 15 days.

Regulatory framework, specific approvals and control institutions

Activities under CAEN 8699 are regulated by Ministry of Health Order no. 1,150/2012 for complementary therapies (acupuncture, homeopathy, phytotherapy, etc.). Economic operators must hold an operating authorization issued by the county Public Health Directorate if they provide direct services to patients. For support activities (e.g., nutritional consultancy without medical interventions), a notification to the DSP is sufficient. ANPC (National Authority for Consumer Protection) controls consumer protection aspects, and ANAF (Tax Authority) oversees compliance with the tax regime. In the case of unconventional therapies, Law no. 185/2017 applies, requiring certification from the College of Physicians or another competent authority. It is forbidden to use the titles of "doctor" or "psychologist" without official recognition. It is important that the company does not create confusion with actual medical practice; any unfounded therapeutic claim may attract criminal penalties for fraud or illegal practice of the profession.

Tax management, ANAF audit risk and specific accounting

From a fiscal perspective, under CAEN 8699, the standard VAT regime (19% rate) applies to services provided, except those explicitly exempted by the Fiscal Code (art. 292). Health consultancy services are taxable, and unconventional therapies may be exempt only if provided by authorized natural persons (PFA) or practices registered under special legislation. ANAF may initiate an in-depth audit if the company records chronic losses or declares income below subsistence level. Main risks: non-declaration of cash income, lack of individual service contracts, and underestimation of the tax base. Accounting must clearly separate expenses for consumables (such as essential oils, supplements) from those for services. It is recommended to prepare monthly VAT returns and submit the single declaration for associated income. For PFAs, the real taxation system is more advantageous than the flat rate, as it allows deduction of continuous professional training costs. Any psychological or medical counseling activity also requires authorization from the College of Psychologists or the Order of Medical Assistants, in which case the tax regime may change (VAT exemptions). In practice, strict compliance with the rules of professional practice and codes of ethical conduct is the only guarantee against the risk of audit and litigation with ANAF or patients.