Dietary Consultation Services and VAT Exemption: Key Legal Insights from Wrocław Court Ruling

• A taxpayer operates a sole proprietorship in healthcare and is VAT-exempt.
• Services offered include diet sales, e-books, training, individual dietary consultations, and personalized meal plans.
• Consultations are conducted online or in-person by the taxpayer or qualified staff.
• The aim is to improve patient health, reduce disease symptoms, and promote health prevention.
• The taxpayer inquired if these services qualify for VAT exemption, citing their health care nature.
• The KIS director ruled that dietary consultations for health issues can be VAT-exempt, but those for healthy individuals seeking better eating habits are taxable.
• The WSA in Wrocław overturned the KIS interpretation, supporting the taxpayer’s position.
• The court emphasized the need for proper implementation of EU VAT directives in Poland.
• It stated that dietary services aimed at health maintenance and prevention can be VAT-exempt, even if not strictly therapeutic.
• The ruling is significant for VAT application in dietary services, indicating that such services can be exempt for healthy individuals as well.
• Service providers should familiarize themselves with relevant EU law regarding VAT exemptions.

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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