Circular 2021/C/114 was published at the end of 2021 and concerns the value added tax (VAT) exemption for medical professions and hospitals. This circular contains clarifications on the scope of the so-called “medical VAT exemptions” as effective 1 January 2022.
The amended legislation follows a ruling by the Constitutional Court in 2019, which overturned several aspects of the medical VAT exemptions under Article 44 §1 and §2, 1° a) of the VAT rules. With the amendment, the scope of these VAT exemptions is now more in line with the view of the Court of Justice of the European Union.
Source: KPMG
