VAT Exemption for Medical Services: What About Dietary Services?

• 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.

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