Tax Exemption for Medical Deliveries of Human Blood and Organs in Healthcare

• The provision in Article 132.1 d of the VAT Directive relates to transactions directly linked to healthcare or therapeutic purposes
• The exemption applies only to the delivery of goods listed in Chapter 10, Section 12 of ML and does not apply to services that solely involve the transport of organs
• The Swedish Tax Agency considers the delivery of human blood or organs exempt from taxation if intended for medical actions within healthcare
• Human blood and its components are exempt from taxation if intended for medical actions within healthcare
• Blood consists of red and white blood cells, platelets, and plasma, and the term blood in ML includes these components
• The exemption for deliveries of human blood aims to ensure that deliveries of products contributing to healthcare or with a therapeutic purpose are not hindered by the additional cost if they were taxable
• Therapeutic purpose refers to medical actions within healthcare aimed at diagnosing, treating, and possibly curing diseases or addressing health issues
• The delivery of blood and blood components may be to a buyer who uses the goods for both therapeutic and other purposes, and the exemption’s applicability is assessed based on the buyer’s primary use
• The delivery of organs and parts of organs from humans is exempt from taxation if intended for medical actions within healthcare, and the term organs includes parts of organs regardless of their naming
• Organs are differentiated and vital parts of the human body consisting of various types of tissue that maintain structure, vascular formation, and the ability to develop physiological functions autonomously
• Tissue refers to all components of the human body made up of cells, and cells are individual human cells or a group of human cells not connected by any type of connective tissue

Source: www4.skatteverket.se

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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