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A federation has requested clarification on whether home respiratory therapies (HRT) are exempt from VAT. The Directorate-General for Taxes (DGT) has ruled that they may be exempt if they constitute medical, surgical, or healthcare services for diagnosis, prevention, or treatment, and are provided by medical or healthcare professionals.
This ruling clarifies the VAT status for home respiratory therapy providers, confirming that exemption applies when medical responsibility is assumed by qualified professionals.
The tax team reviews your specific situation.
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