Drawing up statements to assess the insured’s care needs is covered by Article 132(1)(g) of the Directive

A service which consists of drawing up statements for the purpose of assessing the extent of the insured’s care needs on behalf of a recognized actor of a social nature, is covered by Article 132 (1) (g) of the Directive. The provision of a service by a subcontractor / independent expert for the purpose of assessing the extent of the insured’s care needs on behalf of a recognized social actor falls within the scope of Article 132 (1) (g) of the VAT Directive (cf. C-657/19). Finanzamt D ).

Source: skatteverket.se

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