Court Confirms VAT Medical Exemption for Commercial At‑Home Testing Services

In Dutch Court confirms application of Dutch VAT medical exemption for commercial medical testing services, DLA Piper reports that a taxpayer sold self‑testing kits for various medical conditions online, while outsourcing laboratory analyses and follow‑up care to BIG‑registered healthcare professionals. Consumers ordered a test, collected their own sample and sent it to a laboratory, with results delivered via the taxpayer’s portal—the taxpayer being the sole service provider from the consumer’s perspective. [jdsupra.com]

The District Court held the services qualified for the Dutch medical VAT exemption, since they aimed at diagnosing and, where necessary, treating medical conditions; self‑collection of samples did not alter the medical nature, and it was irrelevant that the taxpayer did not directly employ the practitioners. The Court of Appeal upheld this, emphasising that the taxpayer supplied an integrated healthcare service in its own name and at its own economic risk, engaging qualified professionals for the medical elements—direct employment not being required. [jdsupra.com]

As reported by VATupdate (ECLI:NL:GHDHA:2026:2024, BK‑25/88), the case concerned anonymous STI and HPV testing. The tax inspector argued the exemption failed because the company employed no BIG‑registered doctor and merely transferred a right to lab testing; the alternative “facility exemption” also failed because the company sought profit. The court held that profit‑making does not prevent the Article 11(1)(g) medical‑services exemption, relying on CJEU case law (notably Wolf‑Henning Peters). The takeaway: a commercial provider may qualify provided qualified practitioners perform the medical elements and the provider remains responsible for the overall supply. [vatupdate.com], [jdsupra.com]