Profesii Liberale

In Romania the liberal professions can be divided in 3 types of regulated professions:

  • Liberal professions, that are performed under the law and by being registered in a register kept by a public authority or professional body, under which is performed the fiscal registration (without O.N.R.C registration);
  • Professions regulated, either in the sense of interdiction of its performance as independent activity, or in the sense of stipulating of some special conditions;
  • The independent activities which performance are stipulated under certain preparation conditions (are to be registered in the O.N.R.C).

Our team from the Liberal Professions Accounting Department can provide accounting services and ensuring fiscal compliance specific to liberal professions such as doctors, lawyers, notaries, bailiffs, architects. Starting with fiscal registration of the liberal profession to the submission of the single return form.

Especial Audit supported the first private medical practice (CMI) set up in Romania and we advised them both in the fiscal area, that has suffered important changes along the years, and single-entry bookkeeping. We know the challenges that the doctors deal with and we can take care of all the accounting and fiscal aspects so as to have the necessary time to perform their profession.

We invite you to consult our Liberal Professions Guide issued by ANAF