Industries
Healthcare
Accounting for healthcare, from your practice and pharmacy to clean taxes.
Biro Vision handles complete bookkeeping for private healthcare practices, from general and specialist medical practices, dental practices and laboratories, to pharmacies and physical therapy. We understand that healthcare services are VAT exempt without the right to deduct input VAT, while the sale of medicines, medical devices and aids is taxable, so we correctly separate every type of income and keep records of medicines and medical supplies with their expiry dates. With us, the fiscalization of patient payments, payroll for medical staff and tax obligations stay in order and met on time, so you can focus on your patients.
What you need to get started
- 01 Registration and incorporation: setting up a company, sole trader or healthcare institution with APR under the appropriate healthcare activity code (division 86, e.g. 86.21 general medical practice, 86.22 specialist medical practice, 86.23 dental practice, and for pharmacies 47.73 retail sale of pharmaceutical goods in specialized stores).
- 02 Approval and licenses: obtaining the decision on meeting the conditions for performing healthcare activity from the competent ministry of health, together with the licenses of health workers issued by the relevant chamber (medical, dental, pharmaceutical, chamber of nurses and health technicians).
- 03 VAT status: healthcare services are VAT exempt without the right to deduct input VAT, so we monitor whether the activity also includes taxable turnover (sale of medicines, medical devices and aids in a pharmacy) which requires VAT registration once the threshold is crossed and the correct rate (often the special 10% rate on medicines and medical devices).
- 04 Fiscalization: mandatory installation of an electronic fiscal device (ESIR or L-PFR) with a security element and issuing fiscal receipts through the fiscalization management system (SUF) for every retail payment from patients and pharmacy sale.
- 05 Supplies and staff: establishing records of medicines, medical devices and consumables with tracking of expiry dates and batches (lots), while registering medical and non-medical staff for mandatory social insurance via the CROSO portal.
Services we provide
- Separating income from VAT exempt healthcare services and taxable turnover of medicines, medical devices and aids, with correct application of tax rates and POPDV records.
- Maintaining records of medicines, medical supplies and consumables with tracking of expiry dates, batches (lots) and the write-off of expired and unusable stock.
- Recording daily takings and fiscal patient payments, reconciled with the daily reports from the fiscal devices, alongside cash operations.
- Goods accounting for pharmacies with purchase and sales price calculation of medicines and medical devices and a split of turnover by VAT rate.
- Payroll for doctors, dentists, pharmacists, nurses and other staff, with correct treatment of on-call duty, standby, and night, weekend and holiday work.
- Carrying out and recording regular and ad-hoc stock counts of medicines and medical supplies, with calculation of wastage, spillage, spoilage, breakage and the write-off of expired stock.
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