- Dietetic services are exempt from VAT, but not for healthy individuals.
- Dietitians providing services to healthy individuals must register as active VAT taxpayers and charge 23% VAT.
- The complexity of dietetic services, such as training and online diet packages, affects VAT exemption eligibility.
- The VAT exemption for medical services includes those aimed at prevention, maintenance, restoration, or improvement of health.
- Polish VAT exemption rules are based on EU directives, with the European Court of Justice emphasizing therapeutic or diagnostic purposes.
- Recent changes in tax interpretations require a direct link between dietetic services and specific health conditions for VAT exemption.
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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