Hair transplant procedures can be VAT-free in Poland, confirms the Director of the National Tax Information

• Hair transplant procedures performed according to clear medical recommendations are exempt from VAT.
• A clinic planning to perform hair transplants for the purpose of treating baldness in a preventive and health-improving manner requested clarification on the VAT exemption.
• The clinic stated that the hair transplants will be performed solely based on medical recommendations and not for aesthetic purposes.
• The clinic argued that the services should be exempt from VAT based on the law regarding medical care services aimed at prevention, preservation, rescue, restoration, and improvement of health.
• The director of the National Tax Information confirmed the clinic’s position, citing EU Court of Justice rulings that the purpose of the service determines the VAT exemption.

Source: podatki.gazetaprawna.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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