Position of the tax authorities on VAT exemption for medical laboratories too rigid

On April 14, the Tax and Customs Administration published a number of positions on the application of the VAT exemption by medical laboratories. In short, the Tax and Customs Administration is of the opinion that a VAT exemption can only apply if the laboratory in question does not intend to make a profit. The non-profit objective means that the laboratory must be an institution that does not aim to make a profit for distribution among the members or shareholders. For a lab in a foundation form, the lack of a profit motive is usually not a problem. For a BV, the absence of a profit motive can still be a challenge. Incidentally, we have already done this a number of times.

Source: fiscaalvanmorgen.nl

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