This guide explains briefly how alternative therapists and other healthcare professionals must calculate their VAT and payroll tax, and which conditions must be met in order to be VAT exempt.
The guidance does not cover services such as lectures and teaching.
Exempt from VAT
Alternative processors may, under certain conditions, be exempt from VAT according to Section 13, subsection of the VAT Act. 1, No. 1.
The provision exempts the following benefits:
- Hospital treatment
- Medical services, including chiropractors, physiotherapists and other actual health care as well as dentists and dental services.
Alternative therapists and other healthcare professionals may be exempt from VAT as other actual healthcare.
A control signal on other actual health care was issued on 3 March 2010 in SKM.2010.173.SKAT . The control signal describes the general rules for other actual health care.
There are 2 conditions that must be met before you can be exempt from VAT:
- You must meet some educational requirements
- You must meet a treatment requirement
If you do not meet both the education requirement and the treatment requirement, you must pay VAT on your treatments. You must pay payroll tax on the VAT-free treatments.