- Doctors often believe that all medical services are exempt from sales tax, but this is not always the case.
- The exemption from sales tax depends on whether the service qualifies as a “healing treatment”.
- Typical exempt healing treatments include examinations, prevention, therapy for physical and mental illnesses, and certain dental procedures.
- Aesthetic-plastic treatments without medical indication are not exempt from sales tax, unless they are covered by health insurance.
- The sale of medications for consumption outside of the doctor’s office or from a personal pharmacy is not exempt from sales tax, but administering medications in the office is exempt.
- Only certain professions, such as doctors, dentists, psychotherapists, and physiotherapists, can provide exempt healing treatments.
- Treatment services from alternative practitioners, homeopaths, masseurs, and chiropractors are not exempt from sales tax.
- Occupational physicians may provide a mix of exempt and non-exempt services, with a 90% taxable and 10% exempt split.
- Timesharing models for renting out medical practices can still qualify for the sales tax exemption if rented at cost without profit, but if a profit is made or rented to non-exempt practitioners, it becomes taxable if the annual income exceeds 35,000 euros.
Source: aerzte-exklusiv.at
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.
