Information from the Ministry of Health of the Slovak Republic on the issue of change in the rate of value added tax
In connection with the adoption of the amendment of the Act No 222/2004 Coll. on value added tax as amended and the change in the VAT rate effective from 1 January 2011 the Ministry of Health of the Slovak Republic publishes as a tool (information materials) lists of medical devices and dietetic foods in dual form (19% / 20%). This is due to the fact that the categorisations had to be drawn up in both cases taking into account the basic VAT rate of the amount currently in force, until then recalculations of the two classifications were made in accordance with the above principles.
In the context of the presentation of the change in the basic VAT rate in the lists of medical devices and dietetic foods, the Ministry has consistently taken into account the fact that the increase in the final price of the products concerned should be appropriately distributed between the amount of the health insurance premiums and the amount of the patient's surcharge.
A change in the VAT rate will not affect the list of medicinal products and medicinal products fully or partially reimbursed on the basis of public health insurance (only a reduced VAT rate of 10% on the tax base applies).