VATupdate

VAT exemption for medical services: in which cases?

A service rendered by a pharmacy as part of a ‘self-analysis” program, carried out in partnership with a laboratory and aimed at providing nutritional advice, does not fall within the VAT exemption. The objective requirement is lacking, in the sense clarified by the Court of Justice. This was highlighted by the Revenue Agency with its response to ruling no. 466 of 21 September 2022, with which he specified that if a medical service is carried out in a context that allows it to be established that its main purpose is not to protect, either by maintaining it or by restoring it, health, the exemption does not apply to this performance.

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