To sum up , the services provided by you in the field of psychotherapy in the form of a psychotherapy course will not be exempt from VAT on the basis of art . 43 sec. 1 point 29 lit. and the Act.
However, since – as you indicated in the application – you are a medical entity , and the psychotherapy course services provided by the Applicant are services in the field of medical care , serving to prevent, preserve, rescue, restore and improve health , and supply goods and provide services strictly with these services related, performed as part of medical activity by the medical entities referred to in Art. 43 sec. 1 point 18 of the Value Added Tax Act , the provision of these services is exempt under Art . 43 sec. 1 point 18 of the Act.
As a consequence , the position according to which if the tax authority finds that the training services provided by the Applicant in the field of psychotherapy do not benefit from the exemption referred to in Art. 43 sec. 1 point 29 lit. and of the Act, then in the opinion of the Applicant, the Applicant is the person performing it medical profession referred to in art . 43 sec. 1 point 19 lit. c of the Act and thus , in the analyzed case , the subjective condition for applying the tax exemption on the basis of the above-mentioned provision of the Act, in relation to the provided training services in the field of psychotherapy performed by applicant, is incorrect.
Source: lex.pl
