Finnish Tax Administration Updates VAT Exemption Guidance for Health and Medical Care Services

• Finnish Tax Administration updated guidance on VAT exemption for health and medical care services
• VAT determination depends on service provider and type of service
• Section 35 of VAT Act exempts certain state or private providers and registered healthcare professionals
• Resale of health and medical care services and ambulance services is exempt even if reseller is not registered
• Input VAT is not deductible on purchases of VAT-exempt services
• Guidance includes updates due to Social and Health Care Supervision Act
• Guidance is effective from April 2 and replaces previous guidance

Source: news.bloombergtax.com

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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