France Tax Agency Posts Updated Administrative Doctrine Clarifying VAT Exemptions for Medical, Paramedical Professions

The French General Directorate of Public Finance April 9 updated an administrative doctrine on VAT exemption rules applicable to medical and paramedical professions. Topics covered include: 1) exemptions from VAT for personal care services contributing to medical diagnoses or treatment of human illnesses, offered through qualified medical and paramedical professionals; 2) the extension of the exemption to goods directly related to care, like orthopedic insoles; 3) exclusions from VAT exemption for non-care related income, such as sales of prostheses to non-patients and the rental of premises; 4) VAT exemptions for practicing under joint agreements, occasional replacements of practitioners, and care ...