Services of more demanding assistance to users in all those tasks and activities that the user cannot perform by himself due to the type and degree of disability, but which he needs on a daily basis at home and outside the home in order to live independently, actively and be equally included in society according to ZAO, for whose appropriate classification is in the activity 88.109 Other social care without accommodation for elderly and disabled persons and 88.999 Other not classified elsewhere social care without accommodation, are exempt from paying VAT according to point 6 of the first paragraph of Article 42 of the ZDDV-1 (or Article 43, in in connection with point 6 of the first paragraph of Article 42 of the ZDDV-1).
Other personal assistance services according to ZAO, which are not included in SKD code Q/88, are taxed at a lower, 9.5% VAT rate.
Source: racunovodja.com
