In order to take advantage of the tax deduction for the costs of treatment and the purchase of medicines, it is necessary to prepare a set of documents and apply with it either to the tax office at the end of the year, or to the employer.
The procedure for providing this deduction, as well as the necessary documents are discussed in the article.
provided by an individual to the tax office to receive a social deduction, is given in the letter of the Federal Tax Service of Russia dated November 22, 2012 No. ED-4-3 / 19630.
This list is exhaustive. This means that the tax authorities are not entitled to demand documents that are not listed in this list.
This list includes original certificate of payment for medical services issued by the medical institution that provided the service. The form of the certificate was approved by the Order of the Ministry of Health of Russia and the Ministry of Taxation of Russia dated July 25, 2001 No. 289 / BG-3-04 / 256. Without presenting the original of this certificate, it is IMPOSSIBLE to use the tax deduction for medical expenses.
A certificate of payment for medical services can be obtained from the medical institution where you were treated, tested or underwent spa treatment.
When contacting a medical institution for a certificate, you must have with you:
- contract (if you didn’t draw up one, ask to do it),
- payment checks,
- TIN number (because it is indicated in the certificate).
Certificate production time in different organizations is different: from several minutes to several days. Most often, the period depends on the procedure for signing this certificate established by the organization. A certificate of payment for medical services is issued in the name of the payer of medical services.
If at the time of payment all the documents were made for the patient, and another person wants to use the deduction - for example, a husband, wife or parents - you can try to negotiate for a certificate to be issued to another person. Very often, laboratories and medical centers calmly go forward and indicate the required name of the taxpayer in the certificate.
I was forced to write a small letter to this dentistry with an explanation in the spirit of "why do you have to issue me a certificate of payment for medical services". I am attaching the text of this letter below - maybe it will be useful to someone.
I would like to say right away that the situation was resolved in my favor and I did not have to contact any regulatory services. But for myself, I have already planned the following actions.
First of all, you need to file a complaint with Health Department for the Tambov Region, because the heads of the health authorities of the constituent entities of the Russian Federation are obliged to organize the issuance of certificates of payment for medical services for submission to the tax authorities (cutting from the order of the Ministry of Health of Russia dated July 25, 2001 N 289 / BG-3-04 / 256).
On the website of Roszdravnadzor for TIN, I found information about a dentistry license; it also indicated the authority that issued it - the Health Department for the Tambov Region.
LETTERThe treatment deduction is a social tax deduction. You can read more about social deductions types in the article.
I intend to exercise my right to reduce the taxable base for personal income tax for 2015. for the amount of expenses incurred for treatment (Article 219, Chapter 23, Part 2 of the Tax Code of the Russian Federation). To receive a social deduction for treatment costs, a set of documents must be submitted to the tax service. In a letter from the Federal Tax Service dated November 22, 2012 N ED-4-3 / [email protected] a list of documents attached by the taxpayer to the tax return on personal income tax (form 3-NDFL) is given. This list includes "Certificate of payment for medical services". The form of the certificate was approved by the order of the Ministry of Health of Russia and the Ministry of Taxes of Russia of July 25, 2001 N 289 / BG-3-04 / 256. This order of the Ministry of Health of Russia states that "a certificate of payment for medical services for submission to the tax authorities of the Russian Federation is filled out by all healthcare institutions licensed to carry out medical activities, regardless of departmental subordination and form of ownership." At the time of providing medical services in 2015, your organization had license No. LO-68-01-******, which means it is obliged to issue this certificate.
Please issue me a certificate of payment for medical services for 2015. If denied, please provide a reason. I reserve the right to apply to the Health Department for the Tambov Region (the body that issued the license to the organization - order No. *** dated 31.03.2014), as well as to the tax service and other authorities to resolve this disputable situation.
I am enclosing photocopies: contract, certificate of completion, checks, passport. My TIN ***********.
How to draw up documents for receiving social tax deductions for reimbursement of treatment costs in our clinic
- Agreement with a medical institution on the provision of medical services in accordance with the requirements of Article 426 of the Civil Code of the Russian Federation, "Fundamentals of the legislation of the Russian Federation on the protection of the health of citizens" No. 5487-1 dated July 22, 1993. and Decree of the Government of the Russian Federation No. 27 of 13.01.1996, is issued at your first visit to the clinic.
- Cash receipts are always issued at the cash desk of the clinic, when paying in cash or by card. Keep receipts for paperwork and presentation to the tax authorities.
- Payment receipts You can get it at the clinic reception (you need to bring all cash receipts!).
- is issued at the clinic reception (you need to bring all cash receipts!).
- A copy of the license to carry out medical activities issued at the clinic reception when issuing a certificate of payment for medical services.
- prescription forms prescribed by a physician when prescribing medications. If you intend to submit prescription forms to the tax authorities, do not forget to ask the doctor for their discharge with prescriptions for medicines in the form N 107 / y with a stamp “For the tax authorities of the Russian Federation, taxpayer TIN”. If the drug is not subject to free dispensing from the pharmacy, the prescription must be issued in duplicate (or written out, copied and certified by the seal of the clinic and the signature of the doctor).
The list of documents submitted by the taxpayer to receive a social tax deduction:
- Statement on the provision of social tax deduction.
- Tax return according to the form 3-NDFL.
- Help from the place of work according to the form 2-NDFL (original).
- Payment documents confirming the amount spent on treatment:
- an agreement with a medical institution on the provision of medical services (copy with the original);
- payment receipts (copy with the original);
- cashier's checks (copy with the original).
A social tax deduction is not provided if the payment for treatment and purchased medicines was made by the organization at the expense of the employer.
The deadline for verifying the data specified in the tax return is 3 calendar months from the date of submission of the tax return by the taxpayer; the deadline for making a decision on the reimbursement of a social tax deduction is 1 calendar month after a positive decision is made according to the tax return.
The enterprise has a Sanatorium dispensary (hereinafter referred to as SP), has a license to provide medical activities: the license lists the following services: dietetics, physiotherapy, medical massage, healthcare and public health, nursing, therapy, physiotherapy, functional diagnostics. The employee applied to the joint venture, executed the contract, paid the cost of physiotherapy and received the service. He turned to the joint venture with a request to issue him a certificate of payment for medical services to be submitted to the tax authorities of the Russian Federation in order to receive a social deduction for personal income tax. Question: 1. What documents must be submitted to the Federal Tax Service in order to receive a social tax deduction for the medical services provided? By order 201 of March 19, 2001, can the joint venture independently produce using copying equipment, or should the specified certificate be made only by printing?
- The required list of documents for obtaining a deduction is given in the full material to the answer to your question.
- Normative acts do not require the production of a certificate only by printing. Thus, you have the right to independently produce the required number of certificate forms.
Olga Krasnova, director of BSS "System Glavbukh"
How to get a social tax deduction for medical treatment
Documents for deduction in the tax office
You do not need to make a separate application to receive a social deduction. It is enough to submit to the tax office:
- declaration in the form 3-NDFL;
- documents confirming the costs of treatment (medicines, health insurance).*
At the same time, in order to confirm the data indicated in it, the tax inspectorate may require the submission of certificates in the form 2-NDFL from all who paid income to a person during the year. *
The list of documents that must be submitted to the inspection in order to confirm the right to a social deduction for treatment may vary depending on the type of expenses (subclause 3, clause 1, article 219 of the Tax Code of the Russian Federation). Use the table to determine their composition.
Tax inspectors may also require additional documents required for tax control (, clause 1, article 56, clause 1, article 93 of the Tax Code of the Russian Federation).
From the Directory
The list of additional documents that must be submitted to the tax office in order to receive a social tax deduction for treatment
| Types of expenses | List of required documents | Base |
| Treatment costs | certificate of payment for medical services in the form approved by the order of the Ministry of Health of Russia of July 25, 2001 No. 289, the Ministry of Taxes of Russia of July 25, 2001 No. BG-3-04 / 256 | |
| payment documents confirming the payment for treatment (for example, cashier's checks, bank statements on the transfer of money to the account, etc.). It is not necessary to submit these documents (letter of the Ministry of Finance of Russia dated June 23, 2016 No. 03-04-05 / 36495) | ||
| an agreement with a medical institution for the provision of medical services (or expensive types of treatment) * | ||
| documents confirming the degree of relationship, if the treatment of close relatives is paid for (for example, marriage certificate, birth certificate, etc.) |
From the Legal Framework
ORDER OF THE MNS OF RUSSIA, MINISTRY OF HEALTH OF RUSSIA OF 25.07.2001 No. 289, BG-3-04/256
Certificate of payment for medical services for submission to the tax authorities of the Russian Federation (hereinafter referred to as the Certificate) is filled out by all healthcare institutions licensed to carry out medical activities, regardless of departmental subordination and form of ownership.*
The certificate certifies the fact of receipt of a medical service and its payment through the cash desk of a healthcare institution at the expense of the taxpayer.
The certificate is issued after paying for the medical service and if there are documents confirming the expenses incurred, at the request of the taxpayer who paid for the medical services provided to him personally, his spouse (wife), his parents, his children under the age of 18 years.
The amounts of expenses actually incurred at the expense of the taxpayer's funds are taken into account by the tax authorities when determining the amounts of the social tax deduction in accordance with Article 219 of the Tax Code of the Russian Federation and Decree of the Government of the Russian Federation of March 19, 2001 No. 201. In the upper left corner of the Certificate, a stamp of a healthcare institution is affixed, including information about the institution that provided medical services: full name and address of the institution, TIN of the institution, license number, date of issue of the license, its validity period, who issued the license. The stamp must be clear and have a complete impression.
The surname, name and patronymic of the taxpayer and the patient are indicated in full. If the taxpayer and the patient are the same person, in the line F.I.O. the patient is given a dash.
The TIN of the taxpayer (if any) and information about his family relationship with the patient are indicated according to the taxpayer's message.
The Certificate, based on a cash receipt (receipt order or other document confirming the deposit of funds), indicates the cost of a medical service under code 1 or expensive treatment under code 2, paid at the expense of the taxpayer, in rubles in capital letters.
The Certificate indicates the date of payment for the medical service. The Certificate shall indicate in full the surname, name, patronymic, position held, telephone number of the person who issued the certificate.
In the lower left corner of the Certificate, the official seal of the health care institution is placed.
Forms of the Certificate are subject to strict accounting, storage and use in bound form with continuous numbering. The certificate is issued in the hands of the taxpayer, the spine to the certificate remains in the health care institution and is subject to storage for 3 years.
In accordance with the Instructions for recording, storing and filling out a certificate of payment for medical services for submission to the tax authorities of the Russian Federation (approved by order of the Ministry of Health of the Russian Federation N 289 and the Ministry of Taxes of the Russian Federation N BG-3-04 / 256 dated July 25, 2001), a certificate of payment for medical services for submission to the tax authorities of the Russian Federation is filled in by all healthcare institutions licensed to carry out medical activities, regardless of departmental subordination and form of ownership.
The certificate certifies the fact of receipt of a medical service and its payment through the cash desk of a healthcare institution at the expense of the taxpayer.
The certificate is issued after paying for the medical service and if there are documents confirming the expenses incurred, at the request of the taxpayer who paid for the medical services provided to him personally, his spouse (spouse), his parents, his children under the age of 18, and has the following form:
Spine to the certificate of payment for medical services for submission to the tax authorities of the Russian Federation N _
FULL NAME. taxpayer _.
TIN of the taxpayer _.
FULL NAME. patient, service code.
N cards of an outpatient, inpatient.
The cost of medical services _.
Date of payment " " 20. Date of issue of the certificate "_" 20.
Signature of the person issuing the certificate _. Recipient's signature _.
break line
Ministry of Health of the Russian Federation
name and address of the institution,
issued the certificate, TIN N, license N,
date of issue of the license, its validity period,
who issued the license
Certificate of payment for medical services for submission to the tax authorities of the Russian Federation N
from "_" 20
Issued to the taxpayer (full name)
TIN of the taxpayer
That he (she) paid for medical services worth
(Suma in cuirsive)
Service code _
rendered to: him (her), wife (s), son (daughter), mother (father)
(underline as appropriate) (Full name)
Payment date " " _ 20
Surname, name, patronymic and position of the person who issued the certificate.
Phone N () _,
seal /signature of the person who issued the certificate/
Form. A5 format.
Shelf life 3 years.
The surname, name and patronymic of the taxpayer and the patient are indicated in full. In the event that the taxpayer and the patient are one person, in the line F.I.O. the patient is given a dash.
The certificate based on a cash receipt (receipt order or other document confirming the deposit of funds) indicates the cost of a medical service under code 1 or expensive treatment under code 2, paid at the expense of the taxpayer, in rubles in capital letters, as well as the date of payment for the medical services.
The certificate is issued in the hands of the taxpayer, the spine to the certificate remains in the health care institution and is subject to storage for three years.
The cost of paying for medicines is confirmed by the prescription form of the accounting form N 107 / y.
The attending physician writes out a prescription to the patient in two copies, one of which is presented to the pharmacy to receive medicines, the second is submitted to the tax authority of the Russian Federation when submitting a tax return at the place of residence of the taxpayer.
On a copy of the prescription intended for submission to the tax authorities of the Russian Federation, the attending physician in the center of the prescription form affixes the stamp "For the tax authorities of the Russian Federation, TIN of the taxpayer", the prescription is certified by the signature and personal seal of the doctor, the seal of the healthcare institution.
A copy of the prescription with the stamp "For the tax authorities of the Russian Federation, TIN of the taxpayer" remains in the hands of the taxpayer who paid the costs of acquiring medicines prescribed by the attending physician to him or his wife (spouse), his parents, his children under the age of 18 for submission such a prescription, together with a written application, with sales and cash receipts from the pharmacy that dispensed medicines, to the tax authority of the Russian Federation at the place of residence.
In accordance with the letter of the Ministry of Taxation of the Russian Federation dated February 4, 2002 N CA-6-04 / 124 "On social tax deductions", the tax authority on the basis of Art. 31 of the Tax Code of the Russian Federation has the right to demand from a taxpayer claiming a social tax deduction in connection with the costs of paying for medical services and expensive types of treatment, the following documents:
Certificate (certificates) of the income of the taxpayer f. N 2-NDFL;
Certificate of payment for medical services for submission to the tax authorities of the Russian Federation in the form approved by the Order of the Ministry of Taxation of the Russian Federation dated July 25, 2001 N 289 / BG-3-04 / 256;
Copies of payment documents confirming the deposit (transfer) of funds by the taxpayer to medical institutions of the Russian Federation;
a copy of the taxpayer's agreement with a medical institution of the Russian Federation on the provision of medical services or expensive types of treatment, if such an agreement was concluded;
A copy of the marriage certificate, if the taxpayer paid for medical services and treatment for his spouse;
A copy of the birth certificate of the taxpayer, if the taxpayer paid for medical services and treatment for his parent (parents), or other supporting document;
A copy (copies) of the birth certificate of the child (children) of the taxpayer, if the taxpayer paid for medical services and treatment for his child (children) under the age of 18 years.
Particular attention should be paid to the procedure for applying medical deductions when spending by different taxpayers on the treatment of the same individual. This provision concerns payment for treatment by children of the same parent (mother or father) or payment for treatment of the same child by both parents. So, unlike educational deductions, when the child benefit is provided in the total amount for both parents, medical deductions are provided to each taxpayer independently, and not in the total amount.
Consequently, if the father and mother independently each pay 25,000 rubles for the treatment of the same child, then each of them should be granted a benefit in the amount of 25,000 rubles.
Thus, the fact of who exactly made the payment (in whose name the documents for payment are issued) is important.
Example (excluding other deductions)
Citizen Maltsev A.V. during the year paid for treatment services and for medicines 20,000 rubles, including:
In relation to himself 3500 rubles;
In relation to his father, 5,000 rubles;
In relation to the spouse 2500 rubles;
In relation to the son of Sergei, 16 years old, 9000 rubles. The annual income of Maltsev A.V., subject to reduction by the amount of deductions, amounted to 50,000 rubles.
Citizen Maltseva A.N. (wife of Maltsev A.V.) paid for treatment services and medicines in the amount of 30,000 rubles during the year, including:
In relation to himself 4000 rubles;
In relation to his mother, 6,000 rubles;
In relation to the son of Sergei, 16 years old, 20,000 rubles. The annual income of Maltseva A.N., subject to reduction by the amount of deductions, amounted to 40,000 rubles. Under these conditions, Maltsev A.V. is entitled to medical deductions in the full amount of actual costs of 20,000 rubles. Maltseva A.N. is entitled to medical deductions in terms of costs in the amount of 30,000 rubles. Tax base Maltseva A.V. = 30,000 rubles. (50,000 - 20,000). Tax base of Maltseva A.N. = 10,000 rubles. (40,000 - 30,000).
A certificate of payment for medical services for the tax authorities, modeled on 2019, serves as an integral part of what is required from the taxpayer for calculating the social deduction. The issuance of this certificate is the responsibility of the medical institution whose services the individual who has health complaints has decided to use.
Download a sample certificate of payment for medical services
Before discussing the process of issuing a document of this kind, we propose to understand what legal force it is endowed with and what it is intended for. A certificate of payment for medical services is a certain type of document indicating the expenses of an individual that are associated with medical purposes.
Why do you need help
This business paper, which is documentary evidence of the costs that went to pay for medical services, is necessary to apply for a tax rebate belonging to the category of social deductions. That is, any taxpayer claiming a refund of income tax, which is provided in connection with spending money on treatment, is obliged to submit to the tax office a written proof that the payment was actually made. It is for these purposes that there is such a type of document as a certificate. 
It should be noted that the certificate required for the return of personal income tax is issued not only in case of payment for medical procedures, but also.
To whom may be issued
In accordance with tax legislation, a social deduction is provided not only to persons who spent money on their own treatment, but also to taxpayers who paid money for the medical services of their loved ones. In this regard, according to the law, the following circle of persons who have officially paid the appropriate fee for medical care may require a certificate:
- Patient's father or mother. The certificate, which is included in the documentation package required for the deduction, is issued to the parents of children whose health requires amendment.
- The patient's wife or husband. Since the spouse and wife are connected by a certain form of kinship and are officially considered close relatives, they can receive each other's money and require a certificate indicating their commission.
- Minor persons who paid for the treatment of the patient. Both relatives and adopted children, as well as minor children who are in the care of the patient, are entitled to receive a certificate of payment for medical services.
IMPORTANT! A complete list of situations in which a request for a certificate would be appropriate can be found in Article 219 of the Tax Code.
Who has the right to issue a document
The current legislation notes that certificates confirming the fact of payment for treatment are recognized as legitimate and have legal force only if issued by the following institutions:
- State hospitals. All medical organizations that belong to the state type can issue documents evidencing the purchase of medicines or the implementation of payments aimed at recovery.
- Private clinics. All private entrepreneurs who have opened medical clinics and received a license to work in this field of activity also have the right to issue certificates of payment for consideration by tax inspectors.
2019 Sample Help
As with most different types of documentation, a certain form has been adopted for a certificate evidencing the taxpayer's expenses for treatment, which entered into force from the date of issuance of order number 289, which was approved by the Ministry of Health of the Russian Federation. 
Rules for the design and storage of a document
In order not to violate the basic rules of office work and correctly draw up the document, we strongly recommend that you consider the following tips regarding filling out and storing the 2019 certificate sample:
- The document must be issued on paper only of a certain size - A5.
- The completed form of the document must be kept for at least three years from the date of preparation.
Help information
Despite the fact that the document is filled out quite easily and does not raise questions from almost any doctor, without entering the necessary information into its form, it is considered invalid. The reference must include:
- Requisites. First of all, the doctor must put down the internal serial number of the document under which he is issued within the walls of a particular medical institution. After that, the day, month and year that served as the date of filling out the form is put.
- Information about the taxpayer. About an individual who has demanded documentary evidence of the fact of payment for treatment, you need to register only personal data - name, surname and patronymic, as well as the numbers of his identification number.
- The amount of expenses paid for medical services. In a separate line, you should put down the amount of money that was spent on recovery. The amount of such expenses is usually written in words. This is done in order to eliminate all kinds of corrections both on the part of the taxpayer himself and on the part of outsiders.
- An individual for whose treatment a monetary payment has been made. It should be noted who exactly received medical services - the taxpayer himself or his close relatives.
- Information about the person who received the treatment. It is enough just to identify the identity of the former patient - to prescribe his last name, full name and patronymic.
- Payment date. In the document, you also need to remember to note the date, month and year when the taxpayer paid in full the cost of the entire medical complex.
- Physician information. The certificate must contain information relating to the individual who issued it. It is necessary to register the full name. the person who issued this paper, the position he holds in a medical organization, as well as a contact phone number.
- Signature and seal. At the very end of the form, there must be a wet seal of a medical institution, and a little to the right - the doctor's personal signature.
When the form is filled out
First of all, it is necessary to understand that the form of the document, drawn up according to the model of 2019, is not issued to the taxpayer at any stage of treatment. It is possible to receive a business paper confirming the fact of depositing funds only at the moment when the treatment process is considered completed. If the taxpayer contributed only part of the material resources for medical services, and the balance must be paid a little later, then you should not count on issuing a certificate.
All social type deductions, including the treatment-related tax credit, are available only in the following year, which occurs after the date of payment for medical services or drugs. In this regard, you should not rush and demand that doctors write out a document during treatment.
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