{"id":4214,"date":"2023-09-15T13:48:15","date_gmt":"2023-09-15T12:48:15","guid":{"rendered":"https:\/\/dvs-europe.eu\/2023\/09\/15\/the-new-vat-exemption-for-hospital-construction-work\/"},"modified":"2023-09-15T13:48:15","modified_gmt":"2023-09-15T12:48:15","slug":"the-new-vat-exemption-for-hospital-construction-work","status":"publish","type":"post","link":"https:\/\/dvs-europe.eu\/en\/2023\/09\/15\/the-new-vat-exemption-for-hospital-construction-work\/","title":{"rendered":"The new VAT exemption for hospital construction work"},"content":{"rendered":"<p><strong>The new VAT exemption for hospital construction work<\/strong><\/p>\n<p>Work on construction or modernization of hospital facilities according to the new version of Article 294 par.<br \/>\n(5) (a) from the Tax Code as regulated by Law No. 88\/2023 <strong>is since 11.6.23 exempt from VAT with the right of deduction <\/strong> as follows:<br \/>\n<em>(5) The following are exempt from the tax: a) services for construction, rehabilitation, modernization of hospital units of the state public network, as well as services of<\/em><br \/>\n<em>construction, rehabilitation, modernization of hospital units provided to non-profit organizations registered in the Public Register organized by ANAF&#8230;&#8221;<\/em><br \/>\nAccording to the point the implementing regulations of Law 88 issued by HG No. 653\/2023 only on 3.8.2023 under the point   <em>&#8220;65^1. (1) Justification of the tax exemption provided for in Article 294 par. (5) (a) from the Tax Code for services of construction, rehabilitation,modernization of hospital units of the state public network, for which the beneficiary is the hospital department of the state public network or, as the case may be, the central public institution\/authority or local government, which guarantees its financing, according to the law, occurs with the documentation on the basis of which such services are provided, such as contracts concluded withthe beneficiary  <\/em>.&#8221;<\/p>\n<p><strong>In conclusion, direct or indirect billing (beware that it is always a public entity that is the funder) of the work specified in the regulations and having a public hospital facility as the beneficiary is exempt from VAT with direct to tax deduction.<\/strong><\/p>\n<p>The legislation thus formulated leaves totally uncovered the issue of recovering the tax from direct contractors who to date are forced to wait for the ordinary timeframe of refunds by not taking advantage of either a special refund procedure or the possibility of claiming VAT exemption on invoices received from subcontractors.<\/p>\n<p>Any contract for public hospital construction and modernization work must therefore be carefully evaluated from the perspective of applying the new tax regulations.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Work on construction or modernization of hospital facilities according to the new version of Article 294 par.<br \/>\n(5) (a) from the Tax Code as regulated by Law No. 88\/2023 is since 11.6.23 exempt from VAT with the right of deduction as follows:  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-4214","post","type-post","status-publish","format-standard","hentry","category-obligations"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The new VAT exemption for hospital construction work<\/title>\n<meta name=\"description\" content=\"The new VAT exemption for hospital construction work. Work on construction or modernization of hospital facilities according to the new version of Article 294 par. (5) (a) from the Tax Code as regulated by Law No. 88\/2023 are from 11.6.23 exempt from VAT with the right of deduction\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dvs-europe.eu\/en\/2023\/09\/15\/the-new-vat-exemption-for-hospital-construction-work\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The new VAT exemption for hospital construction work\" \/>\n<meta property=\"og:description\" content=\"The new VAT exemption for hospital construction work. Work on construction or modernization of hospital facilities according to the new version of Article 294 par. (5) (a) from the Tax Code as regulated by Law No. 88\/2023 are from 11.6.23 exempt from VAT with the right of deduction\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dvs-europe.eu\/en\/2023\/09\/15\/the-new-vat-exemption-for-hospital-construction-work\/\" \/>\n<meta property=\"og:site_name\" content=\"DVS Europe\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/dvseurope\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-09-15T12:48:15+00:00\" \/>\n<meta name=\"author\" content=\"Cristian Meneghetti\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Cristian Meneghetti\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/09\\\/15\\\/the-new-vat-exemption-for-hospital-construction-work\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/09\\\/15\\\/the-new-vat-exemption-for-hospital-construction-work\\\/\"},\"author\":{\"name\":\"Cristian Meneghetti\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#\\\/schema\\\/person\\\/f31d228834abc92a3f49307920f179d5\"},\"headline\":\"The new VAT exemption for hospital construction work\",\"datePublished\":\"2023-09-15T12:48:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/09\\\/15\\\/the-new-vat-exemption-for-hospital-construction-work\\\/\"},\"wordCount\":316,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#organization\"},\"articleSection\":[\"Obligations\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/09\\\/15\\\/the-new-vat-exemption-for-hospital-construction-work\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/09\\\/15\\\/the-new-vat-exemption-for-hospital-construction-work\\\/\",\"url\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/09\\\/15\\\/the-new-vat-exemption-for-hospital-construction-work\\\/\",\"name\":\"The new VAT exemption for hospital construction work\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#website\"},\"datePublished\":\"2023-09-15T12:48:15+00:00\",\"description\":\"The new VAT exemption for hospital construction work. Work on construction or modernization of hospital facilities according to the new version of Article 294 par. (5) (a) from the Tax Code as regulated by Law No. 88\\\/2023 are from 11.6.23 exempt from VAT with the right of deduction\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/09\\\/15\\\/the-new-vat-exemption-for-hospital-construction-work\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/09\\\/15\\\/the-new-vat-exemption-for-hospital-construction-work\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/2023\\\/09\\\/15\\\/the-new-vat-exemption-for-hospital-construction-work\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The new VAT exemption for hospital construction work\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/\",\"name\":\"DVS Europe\",\"description\":\"Commercialisti ed Avvocati Italiani in Romania\",\"publisher\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#organization\",\"name\":\"DVS Europe\",\"url\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/dvs-europe.eu\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/marchio_-DVS.png\",\"contentUrl\":\"https:\\\/\\\/dvs-europe.eu\\\/wp-content\\\/uploads\\\/2024\\\/03\\\/marchio_-DVS.png\",\"width\":1012,\"height\":472,\"caption\":\"DVS Europe\"},\"image\":{\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/dvseurope\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/#\\\/schema\\\/person\\\/f31d228834abc92a3f49307920f179d5\",\"name\":\"Cristian Meneghetti\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g\",\"caption\":\"Cristian Meneghetti\"},\"sameAs\":[\"http:\\\/\\\/dvseurope.kinsta.cloud\"],\"url\":\"https:\\\/\\\/dvs-europe.eu\\\/en\\\/author\\\/admin-dvs\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"The new VAT exemption for hospital construction work","description":"The new VAT exemption for hospital construction work. Work on construction or modernization of hospital facilities according to the new version of Article 294 par. (5) (a) from the Tax Code as regulated by Law No. 88\/2023 are from 11.6.23 exempt from VAT with the right of deduction","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dvs-europe.eu\/en\/2023\/09\/15\/the-new-vat-exemption-for-hospital-construction-work\/","og_locale":"en_US","og_type":"article","og_title":"The new VAT exemption for hospital construction work","og_description":"The new VAT exemption for hospital construction work. Work on construction or modernization of hospital facilities according to the new version of Article 294 par. (5) (a) from the Tax Code as regulated by Law No. 88\/2023 are from 11.6.23 exempt from VAT with the right of deduction","og_url":"https:\/\/dvs-europe.eu\/en\/2023\/09\/15\/the-new-vat-exemption-for-hospital-construction-work\/","og_site_name":"DVS Europe","article_publisher":"https:\/\/www.facebook.com\/dvseurope\/","article_published_time":"2023-09-15T12:48:15+00:00","author":"Cristian Meneghetti","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Cristian Meneghetti","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/dvs-europe.eu\/en\/2023\/09\/15\/the-new-vat-exemption-for-hospital-construction-work\/#article","isPartOf":{"@id":"https:\/\/dvs-europe.eu\/en\/2023\/09\/15\/the-new-vat-exemption-for-hospital-construction-work\/"},"author":{"name":"Cristian Meneghetti","@id":"https:\/\/dvs-europe.eu\/en\/#\/schema\/person\/f31d228834abc92a3f49307920f179d5"},"headline":"The new VAT exemption for hospital construction work","datePublished":"2023-09-15T12:48:15+00:00","mainEntityOfPage":{"@id":"https:\/\/dvs-europe.eu\/en\/2023\/09\/15\/the-new-vat-exemption-for-hospital-construction-work\/"},"wordCount":316,"commentCount":0,"publisher":{"@id":"https:\/\/dvs-europe.eu\/en\/#organization"},"articleSection":["Obligations"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/dvs-europe.eu\/en\/2023\/09\/15\/the-new-vat-exemption-for-hospital-construction-work\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/dvs-europe.eu\/en\/2023\/09\/15\/the-new-vat-exemption-for-hospital-construction-work\/","url":"https:\/\/dvs-europe.eu\/en\/2023\/09\/15\/the-new-vat-exemption-for-hospital-construction-work\/","name":"The new VAT exemption for hospital construction work","isPartOf":{"@id":"https:\/\/dvs-europe.eu\/en\/#website"},"datePublished":"2023-09-15T12:48:15+00:00","description":"The new VAT exemption for hospital construction work. Work on construction or modernization of hospital facilities according to the new version of Article 294 par. (5) (a) from the Tax Code as regulated by Law No. 88\/2023 are from 11.6.23 exempt from VAT with the right of deduction","breadcrumb":{"@id":"https:\/\/dvs-europe.eu\/en\/2023\/09\/15\/the-new-vat-exemption-for-hospital-construction-work\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/dvs-europe.eu\/en\/2023\/09\/15\/the-new-vat-exemption-for-hospital-construction-work\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/dvs-europe.eu\/en\/2023\/09\/15\/the-new-vat-exemption-for-hospital-construction-work\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/dvs-europe.eu\/en\/"},{"@type":"ListItem","position":2,"name":"The new VAT exemption for hospital construction work"}]},{"@type":"WebSite","@id":"https:\/\/dvs-europe.eu\/en\/#website","url":"https:\/\/dvs-europe.eu\/en\/","name":"DVS Europe","description":"Commercialisti ed Avvocati Italiani in Romania","publisher":{"@id":"https:\/\/dvs-europe.eu\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/dvs-europe.eu\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/dvs-europe.eu\/en\/#organization","name":"DVS Europe","url":"https:\/\/dvs-europe.eu\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/dvs-europe.eu\/en\/#\/schema\/logo\/image\/","url":"https:\/\/dvs-europe.eu\/wp-content\/uploads\/2024\/03\/marchio_-DVS.png","contentUrl":"https:\/\/dvs-europe.eu\/wp-content\/uploads\/2024\/03\/marchio_-DVS.png","width":1012,"height":472,"caption":"DVS Europe"},"image":{"@id":"https:\/\/dvs-europe.eu\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/dvseurope\/"]},{"@type":"Person","@id":"https:\/\/dvs-europe.eu\/en\/#\/schema\/person\/f31d228834abc92a3f49307920f179d5","name":"Cristian Meneghetti","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d609d0d8d8e6055ee5819ee89e9b330be2af31593fc49dcc685146890dfb927e?s=96&d=mm&r=g","caption":"Cristian Meneghetti"},"sameAs":["http:\/\/dvseurope.kinsta.cloud"],"url":"https:\/\/dvs-europe.eu\/en\/author\/admin-dvs\/"}]}},"_links":{"self":[{"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/posts\/4214","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/comments?post=4214"}],"version-history":[{"count":0,"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/posts\/4214\/revisions"}],"wp:attachment":[{"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/media?parent=4214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/categories?post=4214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dvs-europe.eu\/en\/wp-json\/wp\/v2\/tags?post=4214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}