of February 3, 2012 No. 2-1-10/208
About tax exemption on value added of turnovers on realization of separate medical services
Due to the arising questions regarding legitimacy of application of tax exemption on value added concerning services of sunbeds the Ministry of Taxes and Tax Collection reports.
According to subitem 1.2 of Item 1 of article 94 of the Tax Code of the Republic of Belarus turnovers on realization in the territory of the Republic of Belarus of medical services (except for cosmetology services of not medical nature) according to the list of such services approved by the Presidential decree of the Republic of Belarus of April 26, 2010 No. 198 "About tax exemption on value added of turnovers on realization of separate medical services" are exempted from the VAT (further - the Decree).
According to the Decree turnovers on realization of specialized medical services in the field of physical therapy are subject to release from the VAT.
Earlier based on the conclusion of the Ministry of Health of service of sunbed treated the medical physiotherapeutic procedures exempted from the VAT. This conclusion was based on regulations of the resolution of the Ministry of Health of the Republic of Belarus of October 18, 2007 No. 95 "About approval of the list of the physiotherapeutic procedures performed by physiotherapists and physical therapy nurses" which is declared invalid from 19.04.2011.
Concerning the taxation of turnovers on rendering of services of sunbeds since April 19, 2011 it is necessary to consider the following.
According to the list of procedures (researches, manipulations) relating to the works, services constituting the licensed medical activities, the approved resolution of Council of Ministers of the Republic of Belarus of March 12, 2011 No. 309, ultra-violet radiation (further - Ural federal district) treats physical therapy.
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