Smoking Cessation Programs Not Exempt from VAT Due to Lack of Required Medical Qualifications

• The court ruled that smoking cessation programs do not qualify for the VAT medical exemption.
• The company failed to prove its coaches have the required BIG qualifications or an equivalent level.
• Although the programs have a therapeutic purpose and address addiction, this alone does not grant exemption.
• The company could not demonstrate its coaches’ qualifications are equal to those of medical professionals like doctors.
• Therefore, the VAT exemption does not apply to these services.

Source: taxence.nl

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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