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A dietitian-nutritionist has enquired whether their services are exempt from VAT and how to substantiate this. The DGT has ruled that the exemption applies if the services are for health purposes (diagnosis, prevention, or treatment) and are provided by a qualified healthcare professional.
This ruling clarifies the VAT status for nutritional services, establishing that the medical purpose and professional qualification of the provider are key criteria for tax exemption.
The tax team reviews your specific situation.
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