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A company enquired whether it could issue separate invoices for hospitalisation costs and the fees of the surgeon and anaesthetist. The DGT ruled that these services form a single, indivisible economic supply.
Question posed: Whether it is possible to split the billing into two separate invoices, collecting hospital expenses in one and the professional fees of the surgeon and anesthesiologist in another.
The services provided by a hospital clinic constitute a single indivisible supply when the elements are so closely linked that their breakdown would be artificial. As a single supply, healthcare services must be considered both taxable and exempt from VAT. The clinic is obliged to issue invoices in accordance with the Invoicing Regulations.
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