Some of the recent changes to the Tax Code are related to services provided by individuals engaged in private medical practice. According to the Law "On private medical activity", this activity can be carried out in 2 forms - private medical institutions and individuals engaged in private medical practice. Private medical practice is the provision of medical care, carried out according to the relevant specialty on the basis of a special agreement by persons with higher or secondary medical education without establishing a legal entity.
According to Article 16.1.8 of the Tax Code, cash settlements for medical services provided by medical institutions must be made through cash registers. In order to continue work in the direction of reducing the scale of tax evasion in the field of medical activity, legalizing income, with the recent changes to the Tax Code, in addition to medical institutions, it was determined that cash settlements for medical services provided by individuals engaged in private medical practice should be carried out through cash registers. A part of the VAT paid on vouchers issued by those persons will be refunded to consumers of medical services. In addition, financial sanctions will be applied to individuals engaged in private medical practice who receive the cost of medical services in cash in excess of the specified limit in violation of the requirements of the Law "On non-cash payments".
