Physiotherapist X provides group training for fall prevention to the elderly, which is not exempt from VAT according to the OVI Turnover Tax Knowledge Group. The training does not have a therapeutic purpose and focuses on general preventive objectives without specific health risks. Additionally, the exemption only applies to health services provided directly to individual patients, excluding group treatments.
Source Taxlive
See also
- C-262/08 (CopyGene) – Stem Cell Bank Services Not Eligible for VAT Exemptions
- C-581/19 (Frenetikexito) – Order – Nutritional advice within the fitness center is an independent VAT service, not exempted from VAT
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