Medical activities have special VAT treatment: exemption without deduction right for medical services (Tax Code art. 292). You don’t collect VAT on services, but you don’t deduct VAT on purchases either. Exceptions: medicines, medical devices, non-medical aesthetic services (which carry VAT). 4conta uses an adapted chart of accounts that separates exempt from taxable revenue.
Full traceability of medical products by batch, from receiving to distribution. Meet legal requirements and quickly identify issues. Local setup for România, aligned with e-Factura.
Automatic alerts for products nearing expiration and FEFO rules for dispatch. Reduce waste and ensure patient safety. Local setup for România, aligned with e-Factura.
Manage orders and deliveries to clinics, hospitals, and pharmacies. Ensure availability of critical products without overstock. Local setup for România, aligned with e-Factura.
Complete documentation for audits and inspections: certifications, compliance declarations, and batch traceability. Local setup for România, aligned with e-Factura.
Track status, maintenance, and calibration of medical equipment. Schedule reviews and receive alerts for required interventions. Local setup for România, aligned with e-Factura.
For VAT-exempt medical services without deduction right (art. 292), VAT on purchases (equipment, supplies) is NOT deductible. Exception: if the company also performs taxable activities (e.g. paid external lab work), proportional VAT deduction applies.
Yes. The Tax Code separates curative medical services (exempt) from aesthetic ones (taxable at 19%). The boundary is sometimes subjective — ANAF guidance says if the service has no curative purpose, it’s taxable. Documenting the medical diagnosis is critical.
Medicine sales are taxable (9% reduced rate for medicines, 19% otherwise). The split between 9% and 19% sales must appear clearly in the cash register and D300. Food supplements are 9%, cosmetics 19% — verify AMEF coding.
No. The Labour Code requires an employment contract (CIM) for any subordinated activity. Doctors can work via CIM or as PFA (own practice), but not via copyright for direct medical activity. Risk of ANAF reclassification is very high.
