VAT exemption for foreign patients
Definition
Under art. 13/1-l of the Turkish VAT Law, preventive medicine, diagnosis, treatment and rehabilitation services that a Ministry of Health authorised organisation provides inside a health facility to foreign nationals not resident in Türkiye are exempt from VAT; accommodation, transport and similar services supplied with them are outside the exemption.
On this page
In short
Preventive medicine, diagnosis, treatment and rehabilitation services that a Ministry of Health authorised organisation provides inside a health facility to a foreign national not resident in Türkiye are exempt from VAT under article 13, paragraph 1, sub-paragraph (l) of VAT Law no. 3065. Other supplies made together with these services, such as accommodation, transport and meals, do not fall within the exemption.
According to the tax administration's rulings, aesthetic procedures are left outside the exemption, and the invoice needs items such as the patient's identity details. Because who invoices whom depends on the payment flow you set up, settle the practice with your accountant.
Frequently asked questions
Does the exemption cover accommodation and transfers?
No. The law does not bring other supplies made together with health services into the exemption.
Does Klinikbook issue invoices?
No. Klinikbook tracks payments and the case record; the money and invoice flow stays in your own system, and the official invoice is issued through your own accounting.
Sources
- VAT Law no. 3065, art. 13/1-l — Mevzuat Bilgi Sistemi
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