Area: Finance
Competent authority: MF, MZ
EZU URL: .nan
Initiative ID: 728
Initiative accepted and completed: .nan
Initiative classified in EZU: .nan
Initiative forwarded in response: '2016-01-27'
Initiative published: '2016-01-27'
Initiative submitted: '2016-01-25'
Response from the competent authority: Response of the Ministry of Finance:Healthcare
  providers according to the definition of taxable persons under the Value Added Tax
  Act (Official Journal of the Republic of Slovenia, No.13/11 -UPB3, 18/11,78/11,
  38/12, 83/12, 86/14 and 95/15, hereinafter referred to as the VAT Act) are exempted
  from VAT in accordance with Article 42 of the VAT Act in respect of the provision
  of healthcare services. The conditions for exemption are further clarified in Articles
  60 to 62 and 70 of the Regulation on the implementation of the Value Added Tax Act.
  According to Article 81 of the VAT Act, taxable persons must issue an invoice for
  each taxable or exempt supply, regardless of who is the payer. This means that taxable
  persons are obliged to invoice the customer for the health service provided even
  if the service is paid for by compulsory health insurance or voluntary health insurance.
  The price of health services is set at a lower amount for insured persons and is
  also available for most health services in the electronic database of the Health
  Insurance Institute. In the case of flat-rate payments to healthcare providers,
  patients also have to be invoiced, but only for services actually provided, and
  the patients are invoiced, not the Health Insurance Fund, which is only the payer
  of the services, not the purchaser. There is no obligation for the patient to accept
  the invoice under the VAT Act. However, if the patient pays the invoice partly or
  entirely in cash, the patient must, in accordance with Article 12(2) of the Act
  on Tax Validation of Invoices (Official Gazette of the Republic of Slovenia, No.
  57/15), collect the invoice and retain it immediately after leaving the premises
  and, upon request, present it to an authorised person of the tax authority or the
  Market Inspectorate of the Republic of Slovenia.The issuance of invoices for health
  services ensures greater control over the correctness of the billing of health care
  services, both for the purchasers and for the Financial Administration of the Republic
  of Slovenia. The purchasers of healthcare services (mostly patients) can check,
  on the basis of the invoice received, whether the services shown on the invoice
  have actually been provided to them, even though they are not the payers of the
  services themselves. In this way, patients can also control the use of funds paid
  by the statutory health insurance for services provided to them. In fact, financial
  control procedures have revealed that health care providers charge the Health Insurance
  Fund for services that were not actually provided.
Text file: 728.txt
Title: Issuing zero invoices
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=728
