- Dietetic services not exempt from VAT must register as VAT taxpayers and charge 23 percent VAT.
- Many dietetic services are complex, such as diet training and online diet packages.
- Services for healthy individuals are not VAT exempt, as clarified by the court in Gliwice.
- Medical services are VAT exempt if they serve health-related purposes.
- Polish VAT exemptions are based on EU directives, with EU court rulings being crucial for interpretation.
- The EU defines medical care as services aimed at diagnosing or treating health issues.
- Recent changes in tax interpretations have narrowed VAT exemptions for dietetic services.
- The court in Gliwice confirmed the new interpretation, emphasizing the need for a diagnostic or therapeutic purpose.
Source: ksiegowosc.infor.pl
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.
