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VAT Exemption Risk for Medical Services via Intermediary: Upstream vs. Downstream Evaluation Needed

  • Medical services provided through an intermediary may be at risk of VAT exemption
  • Services provided “upstream” benefit from VAT exemption
  • Services provided “downstream” through intermediation require evaluation of the subjective requirement
  • Financial administration has examined the regime of services provided by associated laboratories
  • Services must be provided in the exercise of health professions supervised by the Ministry of Health

Source: eutekne.info

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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