The Practical Application of Value Added Tax in the Slovak Republic in the Spa Facilities

Among the services exempted from the value added tax without input tax reduction possibility belong the activities for the public good, e.g. health services and social care, education and training, cultural services and others. In the paper we describe the method of determining the tax liability of the value added tax on medical devices (bath, spa), which provides services exempted from VAT, as well as activities which are subject to value added tax. In this paper we solve the practical problems of proportional application, decreasing coefficients, backup and final to the VAT application, which on the basis of our research have the highest impact on the tax deductibility of health facilities in the Slovak Republic.