The VAT exemption for (para)medical services has been amended due to a Supreme Court judgment, allowing medical professionals outside the BIG and Healthcare Professionals Act to apply for the exemption if they can demonstrate an equivalent quality level to BIG professionals. The amendment includes examples of how to demonstrate this level. The Decree will take effect on April 27, 2023, with retroactive application to September 9, 2022, for health services provided by medical pedicures.
Source Taxlive
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