8791
Intermediation activities for home care services
This code covers intermediation activities between home care service providers (such as caregivers for the elderly, sick or disabled persons) and clients in need of these services. Essentially, your business acts as a broker or agent, facilitating the connection between demand and supply, without directly providing the care services. You can work with independent caregivers or specialized agencies, and income is derived from commissions or intermediation fees.
Entrepreneur Profile
Acest cod este potrivit pentru persoane fizice autorizate (PFA), întreprinderi individuale (II), întreprinderi familiale (IF) sau SRL-uri care doresc să acționeze ca intermediari pe piața serviciilor de îngrijire la domiciliu, fără a angaja direct îngrijitori. Este util pentru antreprenorii care doresc să construiască o platformă sau o rețea de colaboratori independenți.
Who should avoid:
Avoid the exclusive use of code 8791 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 8791
For registering at the Trade Register (ONRC) the activity of intermediation for home care services (CAEN code 8791), the company must submit the registration application accompanied by standard documents: the constitutive act, the affidavit according to Law 359/2004 on fulfilling the operating conditions, and proof of registered office. No prior operating authorizations from other institutions are required, but fiscal registration with the Tax Authority (ANAF) and obtaining the fiscal vector within 30 days of incorporation is mandatory. For intermediation activities, no special restrictions apply, but it is recommended to verify the main activity object and the secondary CAEN codes to cover related services.
Regulatory framework, specific permits and control institutions
The intermediation activity for home care services is not subject to special operating permits, however subcontracting care services to accredited providers (e.g., care centers accredited according to law) involves verifying their documents. The relevant control institutions are: the Ministry of Labour and Social Justice, through the Labour Inspectorate, and the Ministry of Health, in case the services concern medical care. In the case of using patients' personal data, the GDPR provisions must be respected, with registration at the National Supervisory Authority for Personal Data Processing. Any intermediation contract must comply with civil and commercial legislation, without abusive clauses.
Tax management, ANAF audit risk and specific accounting
From a fiscal perspective, income from intermediation commissions qualifies as income from services, taxed at the standard VAT rate (19%) if the company is a VAT payer. Deductible expenses include staff salaries, rent, utilities and consultancy services. Invoicing in the RO e-Factura system is mandatory for all transactions with public or private entities. ANAF may trigger an audit based on risk indicators: large fluctuations in income, deductions of expenses without supporting documents, or failure to file declarations on time. Accounting must distinctly show intermediation commissions and amounts collected for third parties. Submission of the unified declaration (Form 212) is required for taxpayers who earn income from independent activities or liberal professions. We recommend keeping supporting documents for at least 10 years, according to the Fiscal Code.
Included Activities
- ✅ Intermediation between families/persons requesting home care services and providers of such services
- ✅ Selection and recommendation of caregivers to clients
- ✅ Management of service contracts between parties
- ✅ Consultancy on choosing the appropriate care services
- ✅ Invoicing of intermediation services to clients or providers
Excluded Activities
- ❌ Direct provision of home care services (code 8810)
- ❌ Intermediation activities for care services in residential institutions (code 8790)
- ❌ Recruitment and placement of personnel (code 7810)
Similar or Related CAEN Codes:
From the same category of economic activities:
Întrebări Frecvente
What authorizations are necessary to carry out intermediation activities for home care services?
There is no specific authorization for this CAEN code, but you must register with the Trade Register (ONRC) or the Tax Authority (ANAF) (depending on the legal form). If intermediation involves personal data, you must comply with GDPR. Also, check whether your activity falls under Law 129/2019 on preventing money laundering.
Can I invoice intermediation services with or without VAT?
It depends on the chosen VAT regime. If you are a VAT payer, you will invoice with 19% VAT. If you are a non-payer (turnover under 300,000 lei/year or exemption option), you invoice without VAT. The intermediation commission is the tax base.