Medical care is in principle exempt from VAT in the European Union. To this end, an VAT exemption was implemented at the European level for services provided by (para)medical professionals and medical care (as well as closely related supplies of goods and services) provided by hospitals.
In its case law, the Court of Justice of the European Union has consistenly ruled that only services which have a therapeutic aim can be exempted on the basis of the aforementioned VAT exemption. Whether or not a service has a therapeutic aim must be assessed by reference to both the factual and the legal context in which the service is performed.
In the Belgian VAT legislation and administrative guidelines, the scope of the VAT exemption for medical care is currently linked to the capacity of the service provider (qualified care providers, accredited care institutions, etc.) and the type of services (services included in the nomenclature of medical services).
Source Crowe
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