- Article 261 of the tax code exempts therapeutic healthcare services from VAT.
- These services include prevention, diagnosis, treatment, and potential cure of health issues.
- Clarification is provided on VAT exemption for certain cosmetic surgery acts.
- Only procedures with therapeutic or diagnostic purposes recognized by the health authority are VAT exempt.
- Recognition must be by the Haute autorité de santé or previously by the ANAES before 2005.
Source: bofip.impots.gouv.fr
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.
Latest Posts in "France"
- Webinar – DGFIP & MATHEZ COMPLIANCE: exclusive webinar to make your transition to e-invoicing a success (Nov. 13)
- Training ‘Holding: Facilitator & VAT’ (Nov 18)
- CJEU AG: VAT Margin Scheme Must Apply to Artwork Sales by Legal Entities, Not Just Individuals
- France’s E-Invoicing Reform: Insights on Interoperability, Regulation, and Business Collaboration with Cyrille Sautereau
- VAT Exemption for Small Businesses: What’s New in 2025 in France and Across the EU
