As the dentist reminds you, from time to time, to use the dental thread for healthy dental hygiene, as is the National Agency for Fiscal Administration (ANAF) now comes with a reminder on fiscal hygiene for medical and dental offices.
ANAF continues to verify more closely the fiscal obligations of small businesses and independent individuals, this time in the medical field. Not a novelty: since 2022, the former head of ANAF, Lucian Heiuș, said that about 80% of the dentists do not declare their income.
So, on the principle “better prevent than we treat”, from April 2025, a fiscal compliance campaign aimed at the national medical offices (CMI) and independent natural persons (PFI) was launched. In short: ANAF wants to close the evasion tap and bring more money to the budget.
(Temporary) legislative chaos at the beginning of the year
From the beginning, the year 2025 came with some emotions for doctors. By Ordinance 9/2025, in February 2025, a rule would have forbidden to doctors who have SRLs to collaborate with other clinics than as employees or PFI. This meant administrative headaches, fast reorganizations and important tax implications: although PFI is easier to manage, taxes can become higher with income than SRL.
After the College of Physicians and other organizations drew an alarm signal, the Ministry of Health returned to the decision. So, by the Emergency Ordinance 8/2025, this provision canceled in March 2025. The crisis was avoided, at least for now.
What does ANAF intend, actually?
The tax conformity campaign has some clear objectives:
• correct fiscal registration according to the type of activity
• Correct and timely declaration of income
• Exact calculation of taxes and contributions
• reducing tax evasion and closing gray areas.
May was the “Fire Moon” for those who wanted to be in legality. But if you have not yet started to submit the unique statement within May 26, and you still want to do it, even late, ANAF also organizes information sessions in June (June 16 and 20), especially dedicated to medical activities:
Tax inspections begin to catch speed
Fiscal control actions were initiated. In the information of ANAF from April 2025, there are already reported inspections carried out at individual medical offices, where differences have been found between the declared revenues and those highlighted in the accounting, but also inconsistencies to the payment of social contributions. In some cases, the taxpayers had not even filed the unique statement for 2023.
Attention to the risk of VAT for aesthetic services!
In addition to the general compliance, ANAF has opened a new front: VAT controls at offices that offer aesthetic services, not just medical. Targeted are especially:
- Cabinets of dermatology, dentistry, nutrition or other specializations that include aesthetic treatments;
- CMIs and PFIs where it is not clearly delimited what is VAT exerted medical service and what is the aesthetic service subject to VAT.
Problem? If the aesthetic services are not clearly separated from the medical ones in documents and invoices, ANAF may decide that all revenues are subjected to VAT. Basically, if it cannot be clearly demonstrated by the relevant documentation that the activity is 100% medical, VAT may be paid for the amounts that should have been exempt.
Conclusion: Better now than too late
ANAF has a series of procedures to identify and select taxpayers for control – data from tax returns, information from the trade register, income statements and other sources that indicate anomalies or situations that suggest a fiscal risk (including checking social networks and reviews granted by customers).
In order to avoid unpleasant surprises and the stress of a fiscal control, it is best to treat taxation as we treat patients' health: with prevention.
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Authors: Stela Andrei, partner, People Advisory Services Leader, EY Romania and Geanina Ciorâţă, Senior Manager, People Advisory Services, EY Romania
Article supported by EY Romania
