- Dietetic services are VAT exempt only for people with health problems.
- Advice for healthy people for preventive purposes is subject to VAT.
- This is the position of the tax authorities in recent interpretations.
- Lawyers argue that this position contradicts the literal wording of the regulations and interpretations regarding other medical professions.
- There is also a question of how to verify the right to VAT exemption in practice.
- The tax authorities agreed for many years that although the profession of a dietitian is not regulated by any law, services provided by dietitians, as persons performing a medical profession, are VAT exempt.
- On July 8, 2024, the head of the National Revenue Administration changed the interpretation from 2020 (No. DOP7.8101.34.2024.FMLM) ex officio, ruling that only advice for people with health problems to improve their health is VAT exempt, but not for healthy people for the purpose of preventing illness.
- This position is repeated in the latest interpretations, for example, in the interpretation of January 23, 2025 (No. 0112-KDIL1-1.4012.752.2024.2.WK).
- The case concerned a dietitian running a sole proprietorship, providing online advice via the internet (consultations, creating individual dietary plans and selling ready-made menus).
- All services offered are provided to adults
- both those struggling with health problems and those who are healthy and want to take care of their eating habits and prevent illness.
Source: prawo.pl
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.
