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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.

Source: taxes.gov.az

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.

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