VAT Exemption at Crossroads for Assisted Living Facilities: Healthcare or Accommodation Services?

• IVA exemption for assisted living facilities is at a crossroads
• Services provided can be healthcare or accommodation for those deserving protection
• Exemptions differ based on the essential service provided
• Healthcare and care services are primary in one case
• Accommodation for protected individuals is primary in another case
• Distinction requires a concrete investigation of services provided
• Not based on formal or normative data
• Confirmed by the Court of Cassation in ordinance number 14178/2025
• Related to a denial of VAT credit reimbursement

Source: eutekne.info

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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