Finland Tax Agency Updates Guidance Clarifying VAT Exemption on Supplies of Health, Medical Care Services

The Finnish Tax Administration April 2 posted online updated Guidance No. VH/8016/00.01.00/2024, clarifying the VAT exemption on supplies of health and medical care services. The guidance clarifies that: 1) the determination of VAT on health and medical care services is based on who performs the service, and the kind of service; 2) Section 35 of VAT Act exempts supplies of health care services by certain state or private providers, and by healthcare professionals who are registered or practice under a statutory right; 3) the resale of health and medical care services, and ambulance services, is exempt, even if the reseller ...