What are the VAT rates in the healthcare sector?
|Type of supply||VAT rate|
|Preventive healthcare services including vaccinations||0%|
|Healthcare services aimed at the treatment of humans, including medical services||0%|
|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 Decision||0%|
|Medicines and medical equipment not listed in the Cabinet Decision||5%|
|Other medical supplies||5%|