GEO no. 31/2024 clarifies that VAT exemption with the right to deduct applies to construction, rehabilitation, and modernization services for hospital units in the public state network, as well as the delivery of medical equipment and the adaptation, repair, rental, and leasing of such goods for non-profit entities. The exemption also applies to companies wholly owned by non-profit entities if the goods/services purchased are made available free of charge to hospital units in the public state network or are intended for hospital units owned and operated by these companies. If the conditions are no longer fulfilled, companies owe VAT from the date they benefitted from the exemption.
Source PwC
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