VAT exemptions for products and services for the medical field
Law no. 88/2023 adding new VAT exemptions, will be applicable from June 11th 2023. Such exemptions are:
1. Construction services provided to state hospital units or hospitals owned and operated by non-profit entities registered in the Public Register organized by ANAF
2. Deliveries of medical equipment, devices, materials and consumables for sanitary use, as well as the repair or leasing of such goods, carried out to state hospital units or to non-profit entities registered in the Public Registry organized by ANAF.
These transactions, together with the delivery of prostheses and accessories and the delivery of orthopedic products, will be exempt with the right of deduction.
The delivery of dental prostheses remains exempt with no right of deduction.
