Cabinet of Ministers Regulations No. 442 in 2004 (April 27. No 25, § 29) the provisions for medical services that are not subject to value added tax Issued in accordance with the law "on value added tax" article 6, first paragraph, point 9.1 1. determines the medical services that are not subject to value added tax.
2. value added tax shall be applied to the following medical services: 2.1. medical services that the authority provides the patient of treatment using medical technology, approved by the Ministry of health (except for the tiesmedicīnisk inspection in criminal or civil cases, disability expertise, conducted by the health and integrity of the expertise of the national medical Commission and its departments, opinions about the quality of medical care and the expertise of physicians working in the institutions, health assessment, carried out by the military for granting retirement pension as well as cosmetic surgery and beautician services without medical indications and solarium services);
2.2. compulsory health checks required on entering, and health checks that are required for health working environment and special working conditions, as well as other health checks.
3. value added tax shall be applied to the following services, for medical services: patient transport with 3.1 vehicle specially equipped with medical equipment, specimens of which are registered by the Ministry of health and medical medical equipment trade register;
3.2. nutrition, what the medical establishment ensure patient treatment process;
3.3. accommodation provided by the institution of treatment to the patient and the person who is staying with the patient;
3.4. the conformity assessment bodies of the treatment the minimum requirements for the certification of medical institutions and services;
3.5. the clinical diagnostic laboratory services offered in other institutions for treatment.
4. the rules shall enter into force on 1 May 2004.
Prime Minister i. Emsis Health Minister r. Muciņš Editorial Note: rules shall enter into force on 1 May 2004.