Professional Training for Doctors and Physiotherapists Exempt from VAT, Court Rules Against Polish Law

• Training for doctors, physiotherapists, massage therapists, and personal trainers is exempt from VAT
• The exemption is based on Polish law, which conflicts with EU law
• The Polish law requires specific forms and rules for exemption, which are not required by EU law
• The National Administrative Court ruled that the Polish VAT law is inconsistent with EU law
• Only some training sessions are exempt from VAT
• The EU exemption rule was incorrectly implemented
• Instructors do not pay VAT on training sessions

Source: podatki.gazetaprawna.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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