The activities of the regional support center are essential for providing the right home care to care recipients. She can apply the VAT exemption for care provision.
A national home care organization offers home care through regional support centers. The home care is provided by self-employed persons without employees, with whom general contracts of assignment are concluded. In addition, an individual contract of assignment is concluded for each care recipient with the relevant care provider. The care recipients enter into care agreements with the care providers, in which the home care organization and the relevant support center are named. One of the regional support centers pays VAT on the amount it receives from the home care organization (the deployment fee). She later takes the position that the VAT exemption for care provision applies.