Calculate the receipt's VAT, do not estimate it.
Enter the amount and the rate you apply; the net base, the VAT and the total come out together. If you quoted the patient an inclusive price, it works backwards.
Enter the rate on your invoice; current rates are at GİB
Enter the amount and the VAT rate; the base and VAT appear here.
You enter the rate yourself. In a clinic the rate can differ by type of service; check the current list published by GİB, Türkiye's revenue administration, for your own line items.
Which figure are you writing on the receipt
VAT is calculated on the tax-free value of a service or product. That tax-free value is the net base; multiply the base by the rate and you get the VAT amount, add the two together and you get what the patient pays.
That is the whole calculation. What gets confusing is which of these you are holding: did you set the line's price excluding VAT, or was the figure you quoted the patient inclusive?
- The net base is the line's value excluding VAT
- VAT amount = net base × rate
- What the patient pays = net base + VAT
If the price you quoted was inclusive
In a clinic the price is usually discussed as a single figure, and that figure includes VAT. If what you have is the inclusive amount, you work backwards: divide the inclusive amount by (1 + rate) and you get the net base.
A common mistake is multiplying the inclusive amount by the rate directly. That method overstates the VAT, and the receipt total will not match the money in the till.
- If you set the price exclusive, VAT is added on top
- If you quoted inclusive, VAT comes out of it
- The same figure gives two different results in the two directions
A discount changes the VAT too
When you apply a discount to a line, VAT is calculated on what remains after the discount. You find the discounted price first; that is the net base, and you apply the rate to that amount.
This distinction gets muddled especially with a fixed-amount discount rather than a percentage. If you discounted from an inclusive price, take the discount off first and then split what remains into net base and VAT.
- The discounted price is the new net base
- VAT is calculated after the discount
- A percentage discount lowers both the base and the VAT by the same rate
- If you discounted from an inclusive price, discount first, then split
When a service, a product and a package share a receipt
A treatment receipt may not carry only services. When a product sold alongside it or a package the patient bought enters the receipt, the lines may not share the same rate.
In that case you cannot multiply the receipt total by a single rate. Each line's VAT is calculated with its own rate, and the receipt's VAT is the sum of those amounts.
- Each line is calculated with its own rate
- The receipt's VAT is the sum of the line VATs
- Multiplying the total by one rate does not add up
- Keeping the rate on the line's own record makes this easier
We do not write the rate on this page
You will not find a rate here. In healthcare, which service falls under which rate, along with exemptions and withholding, depends on the type of service and the situation of the institution.
A figure embedded in a page turns into wrong information before long, and a document you issue based on it comes out wrong too. Look up the rate you will apply in the list currently in force and enter it into the calculator yourself.
- You enter the rate into the calculator
- For the current list, GİB, Türkiye's revenue administration
- Ask your accountant about any line you are unsure of
The VAT you collect is not the clinic's income
The VAT inside the amount you take from a patient goes into the till but does not belong to you. When you buy consumables, equipment or services, you pay VAT too; the two sides are tracked separately and compared at period end.
In practice this means: do your profit calculation with VAT-exclusive amounts. If you calculate with the inclusive figure, you will mistake money that will not stay with you for earnings.
- Collected VAT sits in the till but is not income
- VAT paid on purchases is tracked separately
- Profit is calculated with VAT-exclusive amounts
Frequently asked
- How is VAT calculated in a clinic?
- You multiply the line's VAT-exclusive value, the net base, by the rate you apply; the result is the VAT. The net base plus the VAT is what the patient pays. If the receipt has more than one line, each is calculated with its own rate and the VAT amounts are added together.
- Should the price I quote a patient include VAT?
- In a clinic the price is usually discussed as a single, VAT-inclusive figure. What matters is not which one you do but that you do not mix the two. If you quoted inclusive, you work the net base out backwards; if you quoted exclusive, you add on top.
- What happens to the VAT when I discount a line?
- VAT is calculated on what remains after the discount. The discounted price is the new net base and you apply the rate to that. With a percentage discount, both the base and the VAT fall by the same rate; with a fixed-amount discount you take the discount off first and split afterwards.
- When do I calculate VAT on a package I sell?
- The arithmetic does not change: the package price is the net base and its product with the rate is the VAT amount. What changes is which moment counts, the day the package was sold or the dates the entitlements are used. That is an accounting decision; ask your accountant about your own situation.
- Can one receipt carry different VAT rates?
- It can. Service, product and package lines do not have to share the same rate. Each line is calculated with its own rate, and the receipt's VAT is the sum of those lines. If you multiply the total by a single rate, the result will not add up.
- Why do you not write the VAT rate for healthcare services?
- Which service falls under which rate, along with exemptions and withholding, depends on legislation and changes over time. If you rely on a figure written on a page and issue a document from it, the consequence is yours. Take the current rate from the publications of GİB, Türkiye's revenue administration, and enter it into the calculator yourself.
This page is for information only and is not accountancy advice. In healthcare the applicable VAT rate, exemptions and withholding vary by type of service; base the current rate on the publications of GİB, Türkiye's revenue administration, and consult your accountant about your own situation.
So you do not have to recall the rate on every receipt
In Bi'Klinik the VAT rate of every service, product and package sits on its own card and appears as a VAT column on the Services screen. When you add a line to a treatment receipt the rate comes from its card, and you apply the discount on the line as an amount or a percentage. The receipt's Total and VAT sit in separate columns in the treatments list, and you can look at them department by department.
See treatment tracking