The VAT exemption
Dental care is exempt from VAT without the right to deduct, under art. 292 para. (1) letter b) of the Romanian Fiscal Code. Digiodent applies the exemption itself: when you invoice, there is nothing to choose or fill in for VAT.
The exemption tax
Section titled “The exemption tax”Every procedure in the catalogue has the VAT exempt without deduction tax, and each invoice line gets the tax of its
procedure. A procedure added to the catalogue gets it as well.
The invoice is printed in the patient’s language. On a Romanian patient’s invoice, the lines show “Scutit de TVA” (VAT exempt) under “Taxe” (A), and the totals have a “TVA Scutit” row of 0,00 lei (B). Under the lines, Digiodent prints on every such invoice the legal mention “Servicii medicale stomatologice scutite de TVA conform art. 292 alin. (1) lit. b) din Codul fiscal.” (C), which nobody has to type.
Cosmetic services
Section titled “Cosmetic services”Only the two purely cosmetic procedures, In-office Whitening and Home Whitening with Trays, carry 21% VAT, like any
other service: their line has the VAT 21% tax, and the totals have a VAT 21% row. Their catalogue price is before
VAT, which the invoice adds: in-office whitening, at 1,074.38 lei, comes to 1,300 lei. Non-vital Tooth Whitening is
a treatment and stays exempt.