Services using botox or hyaluronic acid can be exempt from VAT if they are provided to improve the patient’s health (e.g. in the treatment of migraines, pigmented lesions or removal of skin defects). However, the exemption does not cover the removal of acne scars or stretch marks. Such treatments may increase the patient’s psychological comfort, but they do not fulfill the therapeutic goal.
- The exemption is of a subjective and objective nature
- What does the case law say?
- The purpose of the procedure is decisive
Source: www.prawo.pl
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