It is important to know that certain transactions you carry out may be exempt from VAT. Exempt transactions are referred in Articles 22 to 29 of the VAT Code.

Indicatively, some exempted transactions carried out within the country and for which no right to deduct input tax is granted under Article 22 of the VAT Code, like:

•  the provision of medical and hospital care services,
•  the provision of services by doctors, dentists, etc.,
•  the provision of social security and insurance,
•  the provision of education, sports services,
•  insurance transactions,

•  leasing of immovable property, etc..

You should know that:

For the transactions of Article 22 of the VAT Code you do not, as a general rule, have the right to deduct your input tax.