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.
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: 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 benefit from this tax exemption providing that rendering service to non-resident foreign nationals in Turkey.
But 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.
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.