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A senior health documentation technician inquired whether their auriculotherapy, reflexology, and therapeutic massage services are exempt from VAT. The DGT ruled that these services are subject to the standard 21% rate, unless it can be proven that they constitute healthcare services for the diagnosis, prevention, or treatment of diseases.
This ruling clarifies that alternative therapies are generally taxed at the standard VAT rate unless they meet the specific legal criteria for medical healthcare services.
The tax team reviews your specific situation.
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