Scutiri de TVA pentru livrări de bunuri și prestări de servicii făcute în favoarea unităților spitalicești – clarificarea tratamentului fiscal în situații frecvent întâlnite
VAT exemptions for supplies of goods and services to hospitals – clarification of the tax treatment in frequently met situations

Summary/Abstract: From June 2023, certain supplies of goods and services to hospitals have become exempt from VAT with the right to deduct (zero-rated). Despite the provisions of the law, the implementing rules were issued late, which led to many questions about the application of the exemption, both before the publication of the methodological rules and after publication, in particular in relation to the possible regularization of invoices issued if, for reasons of prudence, the exemption was not applied after the entry into force of this amendment. In this article we aim to review the conditions for the application of the exemption, to analyse the interpretation of terms that have been insufficiently defined so far in the legal regulation and to answer a number of frequently asked questions in the context of the late appearance of the implementing rules of Law no. 88/2023.

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