Title : Circular 2021/C/114 on the exemption from the tax on medical care provided by certain persons and on hospital nursing
Summary : Value Added Tax; exemption from medical care; exemption from hospital nursing; procedures and treatments with an aesthetic character; therapeutic target; chargeable event and time of payment; right to deduct and right to deduct historical VAT; VAT obligations and administrative formalities
The scope of the VAT exemption for services provided by the (para)medical professions, hospital nursing and medical care has been radically adapted with effect from 01.01.2016.
For example, treatments of an aesthetic nature performed by doctors were excluded from the VAT exemption under certain conditions. The exemption also expired on that date for hospital nursing and medical care and all closely related services to persons undergoing such treatment in an approved hospital, outpatient clinic, private hospital or cabinet.