- Medical institutions with a license can generally be exempt from VAT for forensic medical examination services, since these services are included in medical services lists and nomenclatures.
- The VAT exemption is clear when the service is provided to individuals.
- Tax treatment becomes uncertain when the customer is a legal entity or when the examination is ordered by a court.
- One court decision held that the service is still medical in nature because it is ultimately provided to a physical person, regardless of who pays or orders it.
- Because the Tax Code does not directly regulate this situation, it is recommended to request official guidance from the Russian Ministry of Finance to reduce tax risk.
Source: garant.ru
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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