- The service of transporting sick or injured people in an ambulance is exempt from VAT.
- However, the exemption does not apply to services consisting of making an ambulance available for the eventual transport of injured people.
- Therefore, the service of transporting sick or injured people in ambulances is exempt from VAT, while the emergency service consisting of simply making an ambulance available for the eventual transport of injured people is subject to VAT and not exempt.
Source: audiconsultores-etlglobal.com
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.
