Administrative services in hospitals are not subject to VAT

The Finance Minister gave a public tax ruling interpreting the issue of VAT exemption for healthcare services. The authority explained that this relief does not extend to services outsourced by healthcare facilities. The VAT Act says the exemption applies to healthcare services, and closely related supplies of goods, that serve preventative purposes or are used to preserve, save, recover or improve health. However, such services must be performed for healthcare facilities on their premises in which they carry on their healthcare-related activities. And this is not the only requirement that must be satisfied for the exemption to apply. For the full text of the article, see Rzeczpospolita on-line, the Dobra Firma weekly and here.