North Holland District Court: VAT exemption for digital consultations provided by medical specialists

• A BV manages a website where patients can request a digital consultation with a medical specialist
• The BV does not have medical specialists on staff, but has agreements with doctors registered in the BIG and RGS registers
• The BV believes that the medical exemption applies to its services, and the North Holland District Court agrees
• The court rules that the consultations have therapeutic goals and go beyond providing general information
• Therefore, the medical exemption applies to the services provided by the BV

Source: fiscount.nl

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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