- Measurements of ionizing radiation are not considered medical prophylaxis and are not exempt from VAT.
- The Supreme Administrative Court ruled that such measurements do not constitute medical care, as they are not performed for individual patients.
- These services do not serve the prevention, preservation, rescue, restoration, or improvement of health.
- The case involved an institute specializing in dosimetry, which monitors radiation levels in healthcare units and other necessary locations.
- The institute’s activities, including informing authorities about excessive radiation, are not classified as medical services and thus are subject to VAT.
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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