- The role of “lead” performed by a local health authority in regional healthcare logistics management is part of its institutional duties.
- Cost recharges by the health authority to other healthcare and hospital companies are not subject to VAT as there is no subjective requirement for the tax.
- This clarification was provided by the Revenue Agency in response to a query published on June 18, 2025.
- Based on this framework, the recharges by the health authority to other regional healthcare service companies are also irrelevant for IRES purposes.
- This includes costs for purchasing products and costs for service provision based on actual service usage by individual companies.
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.
