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A company has requested clarification on whether osteopathy and acupuncture services provided by an osteopath are exempt from VAT. The Directorate General for Taxes (DGT) has ruled that, as osteopathy is not a regulated healthcare profession, these services do not qualify for the exemption and must be taxed at the standard rate.
Businesses providing osteopathy and acupuncture services must apply the standard 21% VAT rate rather than the exempt healthcare rate, as these practices are not legally classified as regulated healthcare professions.
The tax team reviews your specific situation.
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