Following an earlier WOB request for information about the decision to lift the VAT exemption for certain medical services, another document has been released. This shows that the position of the Tax and Customs Administration essentially means that complementary doctors provide VAT-taxed services.
This position is stated in a memorandum on VAT and medical services of the Fiscality cluster. The memorandum also contains a question and answer for approval. The basic principle here is that splitting a (para)medical service is not an issue if the service is one service. The (para)medical treatment is taxed or exempted in its entirety, depending on the most important element (the most characteristic element, more than ancillary) of the service.
The fact that the final treatment or advice is preceded by a number of preparatory actions, such as anamnesis and examination, which often take up a large part of the consultation, does not alter this. These actions are also mainly attributed to the non-regular treatment method/medicine.
Source Taxlive.nl
