According to GEO 31/2024, published on Friday in the Official Gazette, supplies of consumables or miscellaneous materials to public hospitals or for the construction, modernization and rehabilitation of public hospitals are no longer exempt from VAT.
Fiscal consultant Adrian Benza says that from 2023 this VAT exemption was in effect.
“For the period 01.01.2024 – 03.29.2024, the normative text is written with the possibility of interpretation. Yes, some hospitals accepted VAT invoices from suppliers, other hospitals did not accept VAT invoices. This non-unitary procedure at the level of Romania can be used as a principle of interpretation of the law in favor of the taxpayer in dubio contra fiscum, see Art. 13 p. 6 of the Tax Procedure Code,” says Adrian Benza.
As of March 29, 2024, the obligation to pay VAT for these categories of supplies of goods and services begins.
“VAT exemption is reserved for supplies of consumables or rehabilitation, modernization of hospitals, when the beneficiaries are persons without property designation, registered in the Register of Beneficiaries of Sponsorship Assistance, and the said hospitals belong to these persons directly or through the company. without inheritance,” the fiscal consultant also noted.
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Source: Hot News
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