In Latvia, the State Revenue Service (VID) reported that 753 healthcare institutions have begun issuing electronic receipts, or e-receipts, to patients, replacing traditional paper checks and receipts. Patients must give their written consent for their healthcare institution to send their e-receipt information to VID. This process is designed to simplify and speed up the annual income declaration process, as the data concerning medical expenses will be automatically included in the declaration without requiring patients to input this information manually.

The electronic receipts provided by the healthcare institutions are considered equivalent to paper receipts or payment confirmations. This new system not only helps reduce the administrative burden on patients but also enhances data transmission between healthcare providers and the VID. Individuals will find that their specific healthcare expenses are automatically populated in their tax declarations, thus diminishing the chances of errors and the hassle of keeping track of paper receipts for tax purposes.

However, it is essential for patients to provide explicit written consent regarding sharing their data under the General Data Protection Regulation (GDPR) guidelines. The initiative aims to ensure that patients are fully aware and agree to their medical expense details being sent to VID while promoting a more efficient taxation process, which is crucial for modernizing healthcare administration in the country.