Once again in our practice, an insured event has occurred where the insured person does not have documents confirming expenses for medical care or medicines. This information will therefore be useful for everyone.
When an insured event occurs — that is, when you face a situation requiring urgent medical assistance and you go to a hospital or consult a doctor — expenses arise. You may pay for a medical examination, buy medicines prescribed by the doctor, pay for inpatient treatment, and so on. Please remember that you must request an invoice for every expense you incur.
What does this mean?
An individual has the right to request an invoice for payment made for goods or services in accordance with the Value Added Tax Act: “Value Added Tax Act — VAT Act, Article 113, paragraph 6: Where the issuance of an invoice is not mandatory, it shall be issued at the request of the supplier or the recipient, and each party shall be obliged to provide the necessary assistance to the other party for the issuance of the invoice.” /Original text: “Закон за данък върху добавената стойност — ЗДДС, чл. 113, ал. 6 – Когато издаването на фактура не е задължително, тя се издава по желание на доставчика или на получателя, като всяка страна е длъжна да окаже необходимото съдействие на другата страна за издаването.”/
Please remember: you have the right to request an invoice. As a rule, invoices are not issued automatically to individuals; they are issued upon request by the individual.
Furthermore, it should be noted that, according to Article 113, paragraph 4: “The invoice shall be issued no later than 5 days from the date on which the taxable event for the supply occurs, and in cases of advance payment — no later than 5 days from the date of receipt of the payment.” /Original text: “Фактурата се издава задължително не по-късно от 5 дни от датата на възникване на данъчното събитие за доставката, а в случаите на авансово плащане – не по-късно от 5 дни от датата на получаване на плащането.”/
Also, according to the above-mentioned law, you must provide the details required for the issuance of the invoice. If you pay in cash, you should have an invoice and a fiscal receipt. If you pay by bank card through a POS terminal, you should have an invoice and a fiscal receipt. If you pay by bank transfer, for example from your account to the hospital’s account, you only need an invoice.
Why is this so important?
The insurance company recognises and reimburses only those expenses that are supported by documentary evidence.
