Dutch Court Rules: Commercial Labs Can Claim VAT Exemption for Health Services

• Court in The Hague ruled that a commercial laboratory can apply VAT exemption for services related to preventive healthcare.
• The laboratory in question provides STI tests to consumers.
• Consumers order tests online, collect samples, and send them to an external laboratory for analysis.
• The external laboratory has Big-registered medical professionals.
• The court ruled that the exemption applies because the analysis was performed by a Big-registered professional.
• This ruling contradicts the tax authorities’ previous stance that medical laboratories must be considered medical institutions and can only apply for VAT exemption if they are non-profit.
• The tax authorities are expected to appeal the ruling.

Source: fiscaalvanmorgen.nl

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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