Ruling: Exemption from VAT for pharmaceutical prescription issuance services

• The Director of the National Tax Information confirms that the taxpayer’s position regarding the VAT exemption is correct.
• The request pertains to the VAT exemption for pharmaceutical prescription services and the method of indicating the service on the receipt.
• The taxpayer is a limited liability company engaged in the retail sale of pharmaceutical products and the production and sale of cosmetics and toiletries.
• The activities of the taxpayer are regulated by the Pharmaceutical Law.
• Pharmacists provide pharmaceutical care and have the authority to prepare and dispense medications, provide pharmaceutical information, and offer clinical pharmacy services.
• The pharmacist has the right to administer medication to patients.

Source: sip.lex.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.

---

---