As a result of the EU membership of Poland, Polish patients acquired the right to health care services within the territory of the EU states. This right is the result of the free movement of persons which is one of the fundamental Common Market rules. The most important legal act dealing with the issue is the EEC ordinance number 1408/71. The article presents the objective and subjective scope of patient rights to health services in the EU and in particular the rules governing reimbursement for health care services. The EU regulations provide for two forms of financial settlement of health care services for persons from other EU member states: real costs and lump sum costs. From the point of view of Polish public finance, the most important problem is financial payments for health services which were performed abroad.