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A non-profit entity has requested clarification on whether registration fees for its medical congresses are subject to VAT and what the invoicing obligations are. The DGT has ruled that the service is subject to the tax, but may be exempt if it meets specific requirements for teaching or cultural dissemination.
This ruling clarifies the VAT treatment for non-profit organisations organising medical events, highlighting the distinction between taxable services and exempt educational or cultural activities.
The tax team reviews your specific situation.
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