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Exempt without credit

The following are VAT-exempt operations without credit in Romania (ie with no deduction right for the related input VAT):

1. Ìý

   •ÌýÌýÌýÌý Operations of general interest, such as hospital care, medical care and other closely related operations.

2. Ìý

   •ÌýÌýÌýÌý Service supplies – supply of dental prostheses, manufactured in their practice by dentists and dental technicians.

3. Ìý

   •ÌýÌýÌýÌý The transport of patients and injured people by authorised entities, in vehicles specially equipped to this end.

4. Ìý

   •ÌýÌýÌýÌý Supplies of human organs, blood and milk of human origin.

5. Ìý

   •ÌýÌýÌýÌý Education activities, adult training and the goods and services closely related to the aforementioned, as supplied by public institutions or other authorised entities.

6. Ìý

   •ÌýÌýÌýÌý Services and/or goods closely linked with social assistance and/or security, as supplied by public institutions or entities with social character.

7. Ìý

   •ÌýÌýÌýÌý Services and/or goods