- From January 1, 2026, medical organizations, including co-executors, are exempt from VAT on medical services under GOBMP and OSMS if the services are included in the official list and the organization is licensed.
- The VAT exemption applies to co-executors only if the contract for medical services under GOBMP or OSMS explicitly states that the co-executor will provide the relevant services.
- If the contract does not specify the co-executor’s role, the VAT exemption does not apply to their services.
Source: uchet.kz
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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