- A self-employed doctor’s assistant may qualify for VAT exemption on medical services if their work has a therapeutic purpose (diagnosis, treatment, or cure of diseases).
- The Knowledge Group ruled that these services are exempt under Article 11(1)(g)(1) of the VAT Act 1968, considering them qualitatively equivalent to nursing actions.
- This applies even if the doctor’s assistant is not covered by the BIG Act, provided they have relevant education, significant work experience, and pursue ongoing professional development.
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