As of January 1, 2023, the VAT rate drops from 17% to 16%, and certain transfers of goods and services are exempt from VAT:
⦁ Banking and financial operations, subject to stamp duty;
⦁ The leasing of real estate for housing purposes;
…
As of January 1, 2023, the following services are also exempt from VAT:
⦁ Doctors and sanitary facilities and operations closely related to them, carried out by public hospitals, dispensaries and similar establishments, with those carried out by private hospitals and clinics being subject to a reduced rate of 5%;
..
Source: clbrief.com
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