What happens to VAT if a clinic also offers cosmetic procedures?

Cosmetic services are not covered by the exemption. If the clinic is VAT-registered, it has to separate exempt and taxable revenue and split deductible input VAT between the two activities.

How are consumables used in procedures recorded?

Consumables are written off using usage norms per procedure type or usage logs. That way the cost of each service reflects reality, and any gaps against stock show up at the stock count.

How is a doctor paid a percentage of services taxed?

The amount is calculated using the formula in the contract and taxed like any salary: 12% income tax and the 9% CNAM contribution are withheld from the employee, and the employer pays 24% CNAS.

Accounting for Private Clinics

Q: Are medical services VAT-exempt in Moldova?

Yes, the Tax Code exempts medical services from VAT, except cosmetic ones. The exemption comes without the right to deduct, so VAT paid on purchases for these services is not recovered.

Accounting for private clinics and dental practices: what makes it specific

Accounting for private clinics and dental practices combines three sensitive areas: the VAT treatment of medical services, the materials used in each procedure, and pay that depends on revenue. Each has its own rules, and each shows up in the reports filed with the SFS, CNAS and CNAM.

VAT on medical services

The Tax Code exempts medical services from VAT, except cosmetic ones. The exemption comes without the right to deduct, which has practical consequences:

VAT paid on equipment, materials and rent becomes a cost of the exempt services;
if you also provide taxable services, such as cosmetic procedures or product sales, they must be kept separate in the books;
deductible input VAT is split between the exempt and the taxable activity.

Medicines are supplied at the reduced 8% rate, and from 2026 the same rate applies to medical devices listed in the State Register. That matters both when you buy them and when you sell them to patients.

Consumables and stock

Implants, anaesthetics, impression materials, lab reagents: they expire and they are expensive. Without usage norms per procedure, you do not know what a filling, a test or a consultation really costs. Write-offs of expired materials need documentation, and stock needs regular checks.

Doctors paid a percentage of services

Many doctors earn a percentage of the services they provide. The calculation needs accurate data from the clinic's software: which services each doctor performed, which discounts applied, which lab costs are deducted. The result is taxed under the general rules: 12% income tax and 9% CNAM withheld from the employee, 24% CNAS paid by the employer.

Operating permits

We keep the clinic's permits on file and check that invoiced services match the ones the clinic is legally authorised to provide. That helps in a tax audit, especially when the VAT exemption is questioned.

What the Momentum Consult team does for clinics

separate VAT-exempt and taxable services and calculate deductible VAT;
track consumables by procedure and treatment room;
run payroll for doctors on percentage pay, as well as assistants and admin staff;
reconcile cash register and card terminal receipts with bank transfer payments;
file reports with the SFS, CNAS and CNAM;
prepare monthly revenue and cost reports by service type.

Services that fit clinics and dental practices

Full bookkeeping, including VAT and consumables, is part of our accounting service. For percentage pay schemes and medical staff contracts, see payroll and HR. If you offer both medical and cosmetic services, tax consulting helps you get the VAT treatment right.

Book a free consultation. Tell us which services your clinic provides and how doctors are paid, and we will show you what to watch in your books.

Accounting for private clinics and dental practices