Preventive medicine, diagnosis, treatment and rehabilitation services (Other deliveries and services are provided with the said services to foreign real persons who do not reside in Turkey are not included by the exemption) provided exclusively within the body of health institutions and organizations to foreign real persons who do not reside in Turkey, by real and legal persons permitted by the Ministry of Health are exempt from VAT being valid from 06.01.2018.
Accordingly, the exemption is applied in preventive medicine, diagnosis, treatment and rehabilitation services provided by hospitals (public, private, university), medical centers, polyclinics, organizations working by obtaining permission from the Ministry of Health; family and community health centers, doctor’s offices, laboratories, institutions, private healthcare institutions that provide oral and dental health services, organizations that provide ambulance services, dialysis centers, physical therapy and rehabilitation centers, genetic diseases diagnosis centers, private health institutions where hyperbaric oxygen therapy is applied, hemoglobinopathy diagnostic centers, substance addiction treatment centers, assisted reproductive therapy centers, therapeutic apheresis centers, traditional and complementary medicine practice centers, cord blood banks and spas to foreign real persons who do not reside in Turkey.
Services which are exempted
Services which are exempted include preventive medicine, diagnosis, treatment and rehabilitation services provided by real or legal persons permitted by the Ministry of Health. These services should be provided exclusively within these health institutions and organizations.
The scope of preventive medicine, diagnosis, treatment and rehabilitation services is determined according to the provisions of the relevant legislation of the Ministry of Health.
Services for aesthetic purposes such as hair transplantation, skin care, wrinkle treatment, filling material applications are not considered within the scope of this exemption.
Delivery and services such as accommodation, transportation and meals that can be provided together with preventive medicine, diagnosis, treatment and rehabilitation services are not included in the scope of the exemption.
Those who will benefit from the Exemption
Foreign real persons who do not reside in Turkey can benefit from the exemption.
In the Article (3/1-d) of Law No. 5901, it is ensured that the foreign person refers to the person who does not have citizenship in the Republic of Turkey.
According to the Article 4 entitled “settlement in Turkey” of Law No. 193, those whose residences are in Turkey or who reside in Turkey permanently for more than six months in one calendar year are considered as residents settled in Turkey. (Leaving the country temporarily does not interrupt the residence time in Turkey.)
Pursuant to Article 5 of Law No. 193, businessmen, scholars and scientists, experts, officials, media and press correspondents or those whose states are similar to them, who come to Turkey for specific and temporary duty or job and those who come for the purpose of education or treatment or for rest or travel or foreigners who have been detained or have stayed in Turkey for the reasons beyond the control, such as detention, conviction or illness are not regarded as that they settled in Turkey, even if they stayed more than six months in Turkey.
Accordingly, the foreign real persons who do not have citizenship in the Republic of Turkey and reside in Turkey according to the Law No. 193 can benefit from this exemption.
On the other hand, in accordance with Article 28 of the Law No. 5901, real persons who have Blue Card and do not reside in Turkey can also benefit from this exemption.
Regarding the proof that the foreign person is in the scope of exemption, the health institutions and organizations providing services within the scope of exemption must check the entry date via the passport of the foreign person granted by the country where the person has citizenship that the last entry date to Turkey is not more than six months and must take the photocopy of the passport (photocopy of the Blue Card for those who lost Turkish citizenship by obtaining permit for going out from the country), before providing the service.
Application of the Exemption
To apply the exemption, non-resident foreign real persons in Turkey must get approval by submitting their passports issued by the country where the real person has citizenship the (or Blue Card for those who lost Turkish citizenship by obtaining permit for going out from the country), and proving that they are foreign citizens and they have stayed less than six months in Turkey via their passports.
Real or legal persons authorized by the Ministry of Health include the name and surname of the foreigner to which service provided, the nationality, passport or blue card number, the nature of the service provided, the place where the service is provided and the service fee in the invoice issued for the preventive medicine, diagnosis, treatment and rehabilitation services provided within the health institutions and organizations exclusively to foreign real persons who do not reside in Turkey, and they do not calculate VAT.
The photocopy of the foreign person’s passport or blue card is kept by the service providers in accordance with the preservation and submission provisions of Law No. 213.
It is possible to issue the invoice for preventive medicine, diagnosis, treatment and rehabilitation services offered to foreigners to insurance organizations, foreign social security institutions, authorized agencies or Social Security Institution (In case the service fee provided to those residing in countries with bilateral social security agreements is collected from the relevant country institutions by the Social Security Institution) instead of foreign patients.
In this case, to apply the exemption, the name and surname, nationality, passport or blue card number of the foreign person, last date of entry to Turkey, nature of the service provided and service fee must be included in the invoice issued.
