- Medical organizations issue conclusions, certificates, and other documents after medical examinations or inspections
- The question of whether VAT is imposed on the issuance of medical conclusions depends on the context in which the documents are issued
- If a document is issued as part of a medical examination, it is considered part of the medical service and not a separate service subject to VAT
- The filling of medical documents and the provision of medical services can be considered a single economic operation not subject to VAT
- The organization must have a license covering all services included in the medical examination service to avoid VAT on the issuance of documents
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.
