Extension of VAT exemption for aesthetic surgery for diagnosis and treatment purposes

• The applicability of VAT exemption to aesthetic surgery for diagnostic and therapeutic purposes has been extended.
• The new article 4-ter of DL 145/2023 states that VAT exemption applies to aesthetic surgery services aimed at diagnosing or treating diseases or health problems.
• The exemption applies only if the therapeutic purposes are certified by a medical attestation.
• The article 10 of DPR 633/72 identifies healthcare services exempt from VAT, including diagnosis, treatment, and rehabilitation.
• The new provision aims to clarify the interpretation of VAT application to aesthetic surgery services.
• The interpretation issues arose from a 2013 judgment of the Court of Justice of the EU, which classified aesthetic surgery as medical care exempt from VAT.

Source: eutekne.info

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.

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