A series of VAT exemption facilities have been revaluated.
A series of VAT exemption facilities have been revaluated, as follows:
- 1. construction, rehabilitation, modernization services of hospital units from the public state network as well as those provided to non-profit entities registered in the ANAF Public Register;
- 2. deliveries of medical equipment, apparatus, devices, articles, accessories and protective equipment;
- 3. materials and consumables for sanitary use, with the purpose of use in the field of health care or by disabled persons;
- 4. adaptation, repair, rental and leasing of goods, carried out to hospital units from the public state network, as well as those carried out to non-profit entities;
- 5. the delivery of prostheses and their accessories (an extension of the application, for dental prostheses already being carried out);
- 6. delivery of orthopedic products.
The VAT exemptions will apply:
- directly to the construction of state hospitals, practically through invoicing without VAT by the suppliers of goods/service providers;
- indirectly at NGO hospitals, through the refund of VAT related to the purchases of goods or services performed.
VAT will be eliminated on medical equipment, including prostheses and orthopedic products.
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