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Exemption of medical services from VAT in educational institutions functioning as training bases

  • Medical services provided at medical institutions operating as educational bases are exempt from VAT.
  • The individual had a heart surgery at the Teaching-Surgical Clinic of the Medical University.
  • When they tried to claim a refund of a portion of the VAT based on the cash voucher provided for the medical service received at the clinic, it was not possible.
  • The reason for this is unclear.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


VAT news
VAT news