What are the VAT rates in the healthcare sector?
| Type of supply | VAT rate |
|---|---|
| Preventive healthcare services including vaccinations | 0% |
| Healthcare services aimed at the treatment of humans, including medical services | 0% |
| Dental services | 0% |
| Healthcare services that are not for treatment and are not preventive (such as elective or cosmetic services) | 5% |
| Medicines and medical equipment listed in the Cabinet Decision | 0% |
| Medicines and medical equipment not listed in the Cabinet Decision | 5% |
| Other medical supplies | 5% |