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Frequently Asked Questions on VAT


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What are the VAT rates in the healthcare sector?

Type of supplyVAT rate
Preventive healthcare services including vaccinations0%
Healthcare services aimed at the treatment of humans, including medical services0%
Dental services0%
Healthcare services that are not for treatment and are not preventive (such as elective or cosmetic services)5%
Medicines and medical equipment listed in the Cabinet Decision0%
Medicines and medical equipment not listed in the Cabinet Decision5%
Other medical supplies5%
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