On 08.11.2011 the Albanian Ministry of Finance introduced some changes to Instruction no. 17 on Value Added Tax regarding the application of VAT on certain Health Services. According to the new instruction the supply of a broad range of health services by both public and private health institutions will be subject to either 10% VAT or 20% VAT depending on the nature of the services supplied.
The following services are subject to the reduced VAT rate of 10%:
- Health care services and medical examinations
- Dental services
- Medical and biochemical analyses
- Medical examinations and check-ups
- Issuance of death certificates
The following medical services are subject to 20% VAT rate:
- Biological parental tests
- Medical certificates for the assessment of personal injuries (legal proceedings)
- Veterinary services
- Beauty, aesthetic, and cosmetic services, massage services, and reconstructive treatments and services
- Alternative medical treatment services
