CECCARDedicated accountant + digital CFO
Accounting for doctors in Romania. You look after patients, we look after the practice.
Individual medical practice or SRL: a CECCAR chartered accountant who knows your income comes from a liberal profession, on the real income system, and that the money from the health insurance fund arrives later.
How a medical practice sees the current month in eConta
What you get for your practice
- “Have I been paid by the health insurance fund?”The payment shows as “to collect” until the money arrives.
- “Are my registers up to date?”The receipts and payments register, kept by your accountant.
- “How much do I have to pay in May?”The Single Tax Return, with CAS and CASS calculated in advance.
Accounting for doctors, at a glance
- A doctor does not work as a PFA (authorised natural person) for medical practice. Government Emergency Ordinance (OUG) 44/2008, the PFA law, does not apply to liberal professions. A doctor’s individual form is the individual medical practice (Government Ordinance OG 124/1998).
- The individual practice is on the real income system (sistem real): the income comes from a liberal profession, and the income norm does not apply. You pay 10% income tax on net income, plus the social security contribution (CAS) and the health insurance contribution (CASS), through the Single Tax Return (Form 212).
- With an SRL, the accounting is the same as for any company: double-entry, with a monthly trial balance and annual financial statements. An SRL’s medical practice is also entered in the Single Register of Medical Practices.
- Medical services are generally exempt from VAT, so the VAT you pay on equipment and consumables cannot be recovered.
- Price: SRL from 49 € a month, excluding VAT, with 30 documents included. For an individual practice we tell you the price by phone.
Individual medical practice or SRL: what it means for the accounting
The certificate from the Single Register of Medical Practices confirms that the practice has been set up, whatever its form. From there on, the accounting is very different.
| Criterion | Individual medical practice | SRL with a medical practice |
|---|---|---|
| How it is treated for tax | Natural person, income from a liberal profession | Legal entity, a company like any other |
| Where the practice is registered | Single Register of Medical Practices | Trade Register (ONRC), then the Single Register of Medical Practices |
| Accounting | Single-entry: journal of receipts and payments, inventory register | Double-entry: monthly trial balance, annual financial statements |
| Tax | 10% of net income, on the real income system | The company’s tax: on micro-enterprise income or on profit |
| Your contributions | CAS and CASS on the income from the practice | On the salary or dividends you take from the company |
| Returns | Single Tax Return, once a year | Monthly or quarterly returns, plus the annual financial statements |
The form you choose is your decision; eConta does not set up medical practices and does not choose the legal form. The legal part — the articles of association, the CAEN codes and the filing with the Trade Register — is done by a lawyer. You can compare how much stays with you in each option in the tax calculator (a PFA on the real income system ≈ an individual practice).
What you pay on income from the practice
For an individual medical practice, everything is calculated on net income: receipts minus the expenses made for the practice. Expensive equipment goes into expenses through depreciation, over several years.
Amounts for income earned in 2026, according to ANAF guidelines. They can change from one year to the next; your accountant recalculates them.
On net income, after deducting the contributions.
Mandatory from a net income of 12 gross minimum wages a year (48,600 RON), on a base of 12 or 24 gross minimum wages.
On net income, capped at 72 gross minimum wages (291,600 RON). The minimum depends on what other income you have, for example a hospital salary.
For last year’s income. Your accountant prepares and files it.
What a medical practice has that no other company has
If you have a contract with the health insurance fund, the documents for payment are sent every month, electronically, and the money arrives later. You do the medical reporting from the practice’s software; your accountant records the invoice to the fund and follows up on the payment.
Cash, card or transfer. The general rule requires a fiscal cash register for cash and card receipts from the public; we check at takeover whether it applies to you. The cash register reports go into the accounting. If you have subscriptions for patients, recurring invoices are issued by themselves every month.
Medical services are generally exempt from VAT, with no right of deduction. Your accountant watches whether you also have other activities, for example product sales, that are subject to VAT.
What your accountant does
The same person, from the first month. You find them in the app and on WhatsApp, and you see what they have done in the Company Mirror.
Who your accountant is- Records the practice’s receipts and expenses, from the documents you send from the app, by email or on WhatsApp.
- Keeps the registers up to date: for the individual practice, the receipts and payments register and the inventory register; for an SRL, the monthly trial balance.
- Files the returns in the Virtual Private Space (SPV): the Single Tax Return for the individual practice, the company’s returns and the annual financial statements for an SRL.
- Tells you in advance how much you have to pay to ANAF and answers your questions.
How do my monthly receipts compare with last year?
In Q3 you collected 75,200 RON, 13% more than last year. The growth comes from consultations paid by patients; payments from the health insurance fund stayed almost the same.
| 2025 | 2026 | |
|---|---|---|
| July, RON | 22,000 | 24,500 |
| August, RON | 18,600 | 22,000 |
| September, RON | 25,700 | 28,700 |
| Q3 | 66,300 | 75,200 |
August is the weakest month in both years: keep that in mind when you plan an investment in equipment.
Radu, your AI CFO
Next to your accountant, Radu works on the practice’s receipts and expenses. You ask how the practice is doing compared with last year and you get the comparison by month, by patients and by the health insurance fund.
10 questions a month to Radu are included. The figures in the example are invented.
What eConta clients say
“I've worked with eConta for over a year, and what won me over is predictability. I send documents straight from WhatsApp, I get quick answers, and I know exactly what I have to do and by when. There is no more "I forgot" or "I didn't know".”
“The platform is well thought out: I have clarity on payment obligations, clear steps for what I have to do, and a predictable response time from the accountant. For an entrepreneur, that means being able to focus on the business, not on accounting.”
“I've been with eConta since the start of the company, in January 2024. I haven't missed a single payment deadline thanks to the notifications, and I can send any document straight from WhatsApp. Simple and hassle-free.”
“I use eConta to the fullest: invoicing, supplier notifications, recurring contracts, WhatsApp for documents, reminders for obligations. For a tech company like ours, it's exactly the kind of tool that disappears from view, because it simply works.”
Questions about accounting for doctors
Can a doctor work as a PFA?
Not for medical practice. Government Emergency Ordinance (OUG) 44/2008, which regulates PFAs, does not apply to liberal professions, and medicine is one of them. A doctor’s individual form is the individual medical practice, set up under Government Ordinance (OG) 124/1998 and entered in the Single Register of Medical Practices. For tax purposes, the individual practice is similar to a PFA on the real income system: the same registers, the same Single Tax Return. OG 124/1998 also provides for grouped and associated medical practices and the medical civil company; if you work in one of them, tell us by phone and we will discuss how the accounting is kept.
Is an individual medical practice on the income norm or the real income system?
On the real income system (sistem real). The Fiscal Code (art. 69) allows the income norm (norma de venit) only for independent activities “other than income from liberal professions”. Net income is calculated as receipts minus deductible expenses, and the tax is 10% of it.
What CAS and CASS do I pay on income from the practice?
For income earned in 2026: the 25% social security contribution (CAS) becomes mandatory if annual net income reaches 12 gross minimum wages (48,600 RON), on a base of 12 or 24 gross minimum wages. The health insurance contribution (CASS) is 10% of net income, capped at 72 gross minimum wages (291,600 RON). You declare and pay them through the Single Tax Return (Form 212), by 25 May of the following year.
I also work at a hospital, on a salary. What changes?
The hospital withholds tax and contributions on your salary. You declare the income from the practice separately, in the Single Tax Return. If you already pay health insurance contributions on your salary, the minimum rules for CASS on practice income may change. Your accountant does the calculation on your figures, before the deadline.
Do I need a fiscal cash register at the practice?
The general rule (Government Emergency Ordinance OUG 28/1999) is that anyone who collects cash or card payments for services provided directly to the public uses a fiscal cash register. There are exceptions, so we check your practice’s situation when we take over. If you have a fiscal cash register, its report goes into the accounting, and you can see the price for your practice in the price calculator.
Are medical services subject to VAT?
Generally no: medical services are exempt from VAT. The exemption gives no right of deduction, so the VAT you pay on equipment and consumables stays a cost. Your accountant checks whether you also have other activities that are subject to VAT.
How much does accounting for a medical practice cost?
For a medical SRL, 49 € a month excluding VAT, with 30 documents included; the price grows only with the size of the company. For an individual medical practice, we tell you the price by phone, based on how many documents you have. You can do the calculation for an SRL on the pricing page.
We’ll call you today.
Tell us whether you have an individual practice or an SRL. A chartered accountant will call you and tell you what we take over and what you pay.
Or call us yourself: 0784 242 424
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