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A psychologist and speech therapist inquired whether her online voice feminisation services are exempt from VAT. The DGT ruled that these do not constitute telecommunications services or services provided by electronic means, and they do not qualify for exemption unless they are intended for the diagnosis, prevention, or treatment of diseases.
Service providers offering voice feminisation via digital platforms must apply the standard 21% VAT rate unless they can prove the services are strictly for medical or therapeutic purposes.
The tax team reviews your specific situation.
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