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An individual inquired whether their chiromassage and sports taping services are exempt from VAT. The DGT ruled that for health exemptions to apply, services must involve the diagnosis, prevention, or treatment of diseases and be provided by medical or healthcare professionals.
Businesses providing massage or taping services must ensure they meet strict medical criteria to qualify for VAT exemptions; otherwise, they must charge VAT.
The tax team reviews your specific situation.
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