YAZARLARIMIZ
Ali Deniz İnan
Serbest Muhasebeci Mali Müşavir
Bilim Uzmanı
denizinanmuhasebe@gmail.com



New Tax Exemptıon For Foreıgn Patıents

INTRODUCTION

Foreign patients have been included in scope of tax exemption by Revenue Administration with Tax Law No 7104 added to Article 13/l th of value added tax (VAT) from 01.06.2018. As a result of this tax exemption patient who is not citizens of Turkish Republic and who don’t stay in Turkey above six months should benefit from this VAT exemption.

A. THE SCOPE OF VAT EXEMPTION

According to article 13/l th of VAT; natural and legal persons authorized by Ministry of Health apply on tax exemption for some treatments which are preventive medicine, diagnosis, treatment and rehabilitation to person who is non-resident foreigners in Turkey.

Such treatments which are preventive medicine, diagnosis, treatment and rehabilitation in order to benefit on this tax exemption that have to apply a medical institution which allowed by Ministry of Health. Hence, both business and goverment hospitals family and community health centers, doctor’s office, laboratory, oral and dental health clinics, ambulance services, dialysis centers, physical medicine and rehabilitation centers, genetic diseases centers,  hyperbaric oxygen therapy centres, hemoglobinopathy diagnosis centers, traditional and integrative medicine centers, cord blood centers, health resorts make benefit of this tax exemption providing that  render service to non-resident foreign nationals in Turkey.

In spite of that hair transplantation, skincare, treatment of anti-wrinkle and carry out of filling materials are not scope of this tax exemption. If treatments which are preventive medicine, diagnosis, treatment and rehabilitation provide with transportation, accommodation and food services to non-resident foreigners in Turkey, fees of transportation, accommodation and food services are not incorparated into scope of this VAT exemption.

B. IMPLEMENTATION FUNDAMENTALS OF VAT EXEMPTION

Foreigners who want to benefit from this VAT exemption have to follow some rules. Firstly, foregin patient who is non-resident foreigners in Turkey have to prove that stay in Turkey less than six months.  After that natural and legal persons authorized by Ministry of Health have to make out an invoices which are include name and surname of patients, number of passports, type of services, place of services and fee of services. Thus natural and legal persons authorized by Ministry of Health make out an invoice without value added tax to non-resident foreigners in Turkey.

CONCLUSION

VAT exemption has been imposed for some treatments which are preventive medicine, diagnosis, treatment and rehabilitation to patient who is not citizens of Turkish Republic and who don’t stay in Turkey above six months by Revenue Administration from 01.06.2018. With this VAT exemption is aimed that decrease of tax burden on companies. As a consequence of this regulation devolopment of medical tourism will be contributed. Turkey has become a popular country for medical tourism in the last decade, that will be contunie to increase of rise with this VAT exemption on the World. The most important feature of this VAT exemption will cause to reduction of price of some treatments that identifed on this article, so this VAT exepmtion will create a new discount for non-resident foreigners in Turkey.

REFERENCES

  1. Dated 06.07.2018 and The Official Gazette numbered 30470
  2. Value Added Tax numbered 3065  

15.08.2018

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