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A psychologist has requested clarification on whether neurofeedback services for patients with ADHD are exempt from VAT. The DGT has ruled that the exemption only applies if the services constitute healthcare, diagnosis, prevention, or treatment of diseases within the framework of clinical psychology.
This ruling clarifies the strict criteria for VAT exemption in psychological services, requiring a direct link to clinical diagnosis or treatment to qualify.
The tax team reviews your specific situation.
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