Following an earlier WOB request for information about the decision to lift the VAT exemption for certain medical services, another document has been released. This shows that the position of the Tax and Customs Administration essentially means that complementary doctors provide VAT-taxed services.
This position is stated in a memorandum on VAT and medical services of the Fiscality cluster. The memorandum also contains a question and answer for approval. The basic principle here is that splitting a (para)medical service is not an issue if the service is one service. The (para)medical treatment is taxed or exempted in its entirety, depending on the most important element (the most characteristic element, more than ancillary) of the service.
The fact that the final treatment or advice is preceded by a number of preparatory actions, such as anamnesis and examination, which often take up a large part of the consultation, does not alter this. These actions are also mainly attributed to the non-regular treatment method/medicine.
Source Taxlive.nl
Latest Posts in "Netherlands"
- VAT deduction apartment: business office or home? Ruling on actual use and the principle of equality
- Budget 2026: VAT Rate Reversals, Property Rules & Cross-Border Compliance
- No deduction for VAT on consultancy costs for business succession within family
- VAT exemption for games of chance: strict interpretation for B2B game content
- Court Decision on Tax Rate for Art Products: Classification and Maker Status Dispute
