A service which consists of drawing up statements for the purpose of assessing the extent of the insured’s care needs on behalf of a recognized actor of a social nature, is covered by Article 132 (1) (g) of the Directive. The provision of a service by a subcontractor / independent expert for the purpose of assessing the extent of the insured’s care needs on behalf of a recognized social actor falls within the scope of Article 132 (1) (g) of the VAT Directive (cf. C-657/19). Finanzamt D ).
Source: skatteverket.se
