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It is licensed by the Ministry of Health and can be used by prescription under the supervision of a physician., The fee is the Social Security Institution (Textbook) VAT rate on the delivery of food for special medical purposes paid by, percentage as in medicinal products for human use 10 edited as.
“Presidential Decree on Amending the Decision Concerning the Determination of Value Added Tax Rates to be Applied to Goods and Services, Official Gazettepublished in.
Licensed by the Ministry of Health by decision, in medicinal products for human use (in medicines) Differences in the VAT application in the delivery of food for special medical purposes, which can be consumed under the control of a physician and with a prescription and paid for by SSI, have been eliminated..
Accordingly, of these products at the same rate as medicinal products for human use. (percentage 10) subject to VAT, Possible abuses will be prevented.
Moreover, published by the Ministry of Health “Medical Device Regulation” ve “Regulation on Medical Devices for In Vitro Diagnostic Purposes” Delivery of devices subject to the provisions and their rental services 10 subject to VAT.
However, to special consumption tax (SCT) subject goods and telephone devices defined in the relevant tariff heading of the Turkish Customs Tariff Schedule, ses, Some other devices for receiving or transmitting images or other information may be considered medical devices in accordance with the legislation..
With the arrangement made, its basic function can be identified., Although there are no medical functions such as treatment, These devices, which can be considered medical devices due to some of their functions, are prevented from being subject to a discounted rate..
The Minister of Treasury and Finance will execute the provisions of the decision.. The regulation will come into force from tomorrow..
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