As from January 1st 2022 the material and personal scope of the VAT exemption related to medical services will change significantly.
What does this mean in practice?
PERSONAL SCOPE (QUALITY OF THE SERVICE PROVIDER)
Currently, only the regulated medical and paramedical professionals can benefit from the VAT exemption for their activities performed outside any hospital environment. Non-regulated paramedical professionals cannot apply this exemption.
Source RSM
See also
