What is February 27? Which healthcare services are not subject to VAT in Vietnam?
What is February 27?
February 27 is Vietnam Physicians' Day, a commemorative day to honor those working in the healthcare sector in Vietnam. It is an occasion to express gratitude to doctors, nurses, pharmacists, and those involved in healthcare for the people.
This day was selected based on the event where President Ho Chi Minh sent a letter to the National Conference of Healthcare Officials on February 27, 1955, emphasizing the spirit of serving the people in the healthcare sector.
Below are some sample greetings for Vietnam Physicians' Day on February 27 for doctors, nurses, pharmacists, and those working in the healthcare sector that you can refer to:
(1) Formal Greetings
- On the occasion of Vietnam Physicians' Day, February 27, we wish all healthcare workers, doctors, and medical staff good health, happiness, and success. Thank you for your silent contributions to the cause of public health care!
- Wish all physicians to remain steadfast, maintain the flame of passion, and continue to make significant contributions to the medical field. Thank you for your noble sacrifices to bring health and life to everyone!
(2) Meaningful Greetings
- On February 27, we extend the best wishes to the medical staff. Wishing you full of health, enthusiasm, and dedication to continue contributing to the healthcare sector!
- The medical profession is a noble one, requiring not only intellect but also sacrifice. Sincere gratitude to the "white coat warriors" who tirelessly dedicate themselves for the community's health!
(3) Short but Meaningful Greetings
- Happy Vietnam Physicians' Day! We wish all doctors and medical staff plenty of health, peace, and success in your life-saving career!
- Wishing the physicians joy, happiness, and much good fortune in life!
(4) Humorous, Joyful Greetings
- Wishing doctors and medical staff always "be as healthy as patients after treatment", encounter few challenging diseases and only easy cases! Have a fun February 27!
- Wish doctors and nurses become more beautiful, healthier to keep "treating and saving lives" and "striking down" more diseases!
Note: Information is for reference purposes only!
What is February 27? Which healthcare services are not subject to VAT in Vietnam? (Image from the Internet)
Which healthcare services are not subject to VAT in Vietnam from July 1, 2025?
According to Clause 10, Article 5 of the Value Added Tax Law 2024 (effective from July 1, 2025), it is stipulated as follows:
Exemptions from VAT
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- The following healthcare and veterinary services:
a) Healthcare services include: medical examination and treatment services, disease prevention for people, family planning services, health rehabilitation services, care services for the elderly and disabled; patient transport, hospital room rental services, bed rental services of health facilities; testing, scanning, imaging; blood and blood products for patients.
Care services for the elderly and disabled include medical care, nutrition, and organizing cultural, sports, entertainment activities, rehabilitation, and physiotherapy for the elderly and disabled.
In cases where medical treatment packages as prescribed by the Ministry of Health include the use of therapeutic drugs, the revenue from therapeutic drugs within the medical treatment package is also exempt from VAT;
b) Veterinary services include: medical examination, treatment, and disease prevention services for animals.
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Thus, under the above regulations, healthcare services not subject to VAT include:
- Medical examination and treatment services, disease prevention for people, family planning services, health rehabilitation services, patient care services;
- Care services for the elderly and disabled; patient transport, rental of hospital rooms, and hospital beds; testing, scanning, imaging services; blood and blood products for patients.
- Care services for the elderly and disabled, including medical care, nutrition, and organizing cultural, sports, entertainment, rehabilitation, and physiotherapy activities for the elderly and disabled.
In cases where medical treatment packages as prescribed by the Ministry of Health include the use of therapeutic drugs, the revenue from therapeutic drugs within the medical treatment package is also exempt from VAT.
What is the deadline for determining VAT for healthcare services in Vietnam from July 1, 2025?
Article 8 of the Value Added Tax Law 2024 regulates the deadline for determining VAT as follows:
deadline for determining Value Added Tax
- The deadline for determining VAT is specified as follows:
a) For goods, it is the time of transfer of ownership or right to use goods to the buyer or the time of issuing an invoice, regardless of whether money has been collected or not;
b) For services, it is the time of service completion or the time of issuing a service invoice, regardless of whether money has been collected or not.
- The deadline for determining VAT for the following goods and services is regulated by the Government of Vietnam:
a) Exported goods, imported goods;
b) Telecommunication services;
c) Insurance business services;
d) Electricity supply activities, electricity production, and clean water activities;
đ) Real estate business activities;
e) Construction, installation, and oil and gas activities.
Thus, the deadline for determining VAT for healthcare services is the time of service completion or the time of issuing a service invoice, regardless of whether money has been collected or not.
