How to open a dental clinic in Brazil: company, CRO, and health license

A dentist may form a legal entity in Brazil, but dental activity is not an occupation permitted under the MEI microentrepreneur status. The clinic needs to coordinate business registration, registration with the Regional Dentistry Council (CRO), a technical manager, a health license, and facility requirements.

EIRELI is no longer a current option either. A Sociedade Limitada—Brazilian limited liability company—may have one owner or multiple partners, provided its ownership and constitutional document comply with professional rules.

Office or clinic: describe the operation

The commercial label does not replace a diagnosis. List:

• consultations and procedures;
• sedation, surgery, or radiology;
• a dental-prosthesis laboratory;
• number of chairs and professionals;
• sterilization and instrument processing;
• generation and disposal of waste;
• care outside the establishment.

These facts change the floor plan, equipment, CNAE activity codes, licenses, and technical manager.

CNAE for dental activity

Concla classifies dental consultations and treatments in clinics, offices, hospitals, and at home under subclass 8630-5/04 — dental activity. A dental-prosthesis laboratory and diagnostic imaging may require their own codes.

Do not choose a code based only on taxation. Reconcile the description, corporate purpose, CRO rules, and health-surveillance requirements.

Formation steps

1. Define services, partners, technical manager, and address.
2. Check feasibility and health requirements before construction or signing a lease.
3. Prepare a constitutional document consistent with CRO rules.
4. Register the company and obtain its CNPJ.
5. Request the legal entity’s CRO registration and register its technical manager.
6. Complete municipal registration and invoice issuance.
7. Obtain the health license and other local authorizations before operating, according to risk.
8. Implement health, waste, staff, and accounting routines.

New health requirements

Anvisa RDC No. 1,002/2025 established nationwide requirements for dental services. New establishments must fully observe the requirements from publication; existing services received an adjustment period for general requirements.

The rule addresses technical responsibility, licensing, complexity classification, infrastructure, device processing, equipment, patient safety, and waste. Local health surveillance remains responsible for licensing and may impose complementary requirements.

Waste and operating documents

Every generator of health-care waste must prepare and implement a Health-Care Waste Management Plan (PGRSS), except in the specific case of exclusively Group D waste and replacement by a notification accepted by the competent authority.

Keep waste-collection contracts, training records, sterilization routines, equipment maintenance records, and the technical manager’s documents.

Clinic taxation

Dentistry under Simples Nacional is subject to fator R: a result at or above 28% directs the activity to Annex III; below that threshold, to Annex V. Compare the full payroll, not only the monthly Simples tax form known as DAS.

Under Lucro Presumido, dental services generally should not automatically receive percentages reserved for hospital or diagnostic-support services. Revenue must be segregated by activity and validated.

Document checklist

• CRO registration of professionals;
• constitutional document and CNPJ;
• legal-entity registration and technical manager;
• address feasibility;
• project and health-surveillance documents;
• PGRSS and disposal contract;
• equipment and radiology documents, if applicable;
• local licenses and fire-safety requirements;
• employment and service contracts;
• implemented tax regime and tax-document issuance.

For the general logic, read how an independent professional opens a company in Brazil. VMAHUB can coordinate the corporate, accounting, and tax plan with the technical requirements of the CRO and health-surveillance authority.