- Massage services that are therapeutic and aimed at prevention, restoration, or improvement of health are exempt from VAT.
- The exemption from VAT depends on the qualifications of the person providing the service and whether the service meets the necessary conditions.
- A company providing massage and cosmetic services requested an interpretation from the tax authorities regarding the exemption from VAT for therapeutic massages.
- The tax authorities confirmed that therapeutic massages provided by qualified massage technicians for preventive, restorative, or health improvement purposes are exempt from VAT.
- The exemption is based on Article 43, paragraph 1, point 19, letter c of the VAT Act.
- Not all massage services are exempt from VAT, and it is necessary to verify the qualifications of the service provider and whether the service qualifies as medical care.
- Experts agree with the tax authorities’ interpretation that therapeutic massages should be considered medical activities and qualify for the VAT exemption.
- The tax authorities conducted a thorough analysis of the legal provisions and referred to the rulings of the Court of Justice of the European Union.
- This comprehensive and detailed analysis is commendable and goes beyond the usual standard of tax authorities’ justifications.
Source: prawo.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
