VAT Exemption for Testosterone Injections: Medical Therapy or Aesthetic Procedure?

• Injections of testosterone can be exempt from VAT
• Hormonal therapy with testosterone injections, carried out according to a doctor’s recommendation, is exempt from VAT according to the Provincial Administrative Court in Warsaw
• The case involved a company that provides services in general, aesthetic, and regenerative medicine, as well as physiotherapy and cosmetology, including hormonal therapy with testosterone injections
• The injections aim to improve patients’ health by regulating metabolic disorders, preventing diabetes, obesity, depression, and other disorders in the body’s functioning
• Testosterone replacement therapy in men is used for clinically confirmed hormone deficiency and aims to treat resulting dysfunctions
• The therapeutic purpose of injections is determined by specialized doctors
• Only treatments aimed at improving the patient’s health are exempt from VAT, not those focused on improving appearance
• The tax authority in the case focused on the effects of the treatment, such as improving the patient’s mood and appearance, rather than the treatment’s purpose
• Testosterone injections are not cosmetic procedures but therapeutic treatments prescribed by a doctor for specific medical reasons.

Source: mddp.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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