Knowledge group position: payments by general practitioners to partnerships for integrated primary care are exempt from VAT

The knowledge group government, exemptions, international (OB OVI) takes the position that the exemption of appendix b, item b.20 OB Implementing Decree 1968 applies to payments by general practitioners to a partnership for integrated primary care that are part of the reimbursement for a service which is exempt on the basis of Annex b, item b.20 OB Implementing Decree 1968.

Source Taxlive