(P) Tax Flash: assignment of receivables by medical services, drugs and medical equipment providers in public health insurance system

Order no 819/2011 issued by the President of the National Health Insurance House on approval of assignment of receivables by medical services, drugs and medical equipment providers in the public health insurance system Order no 819/2011 (the “Order”) completes the provisions of GEO no 146/2002, amended, on establishment and utilization of cash flow through State Treasury, which provides the right of economic operators to assign their receivables against public institutions to other economic operators or to credit institutions. Thus, the Order establishes at the level of each health insurance house Commissions to grant requests for assignment of receivables submitted by the medical services, drugs and medical equipment providers. In case receivables are assigned to other economic operators, the assignor shall submit a request for approval of assignment (standard format – annex 2 of the Order), as well as the following documents (as mentioned under annex 1 of the Order), namely:

• statement attesting the number of the agreement concluded between the assignor and the health insurance house or copy of it;
• the assignment of receivables agreement concluded between the medical services, drugs and medical equipment providers and the assignee economic operator;
• summary of bills subject to assignment (series and number of invoices, date of issue and invoice amount);
• fiscal certificate issued for the assignor (valid on the date when the request for assignment has been filed).

If the receivables are assigned to credit institutions, the file will be sent for approval to the Commission at the level of the National Health Insurance House within 5 business days of its submission. The request for approval of assignment will be denied in case the invoices:

• do not bare the visa “approved for payment” from the health insurance house, or they have been refused payment or a credit note has been issued, or they have been issued without contract;
• have been paid by the health insurance house prior to submission of request;
• have been assigned beforehand to a third party;
• are in a court dispute with the health insurance house.

Also, considering the provisions of Art. 61 of EGO 146/2002, as amended, another requirement in order for the assignment to be operational regards the obligation of the medical services, drugs and medical equipment provider not to have any dues to the state budget, the transfer of any amounts of money by the health insurance house to the assignee being conditioned by it. The deadline for responding to the assignment requests is 15 business days since submission of a complete file with the commissions at the level of the health insurance houses, and 30 business days in case of the Commission at the level of the National Health Insurance House.