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Although not related to the Coronavirus pandemic, it is apt that a recent European Court of Justice case dealt with the VAT treatment of medical consultations held by phone. Specifically, a German company X-GmbH provided medical advice over the phone to those affected by long-term illnesses.

It was the opinion of the German VAT authorities that the remoteness of this service would mean exemption was not applicable in this instance. However the CJEU ruled that the determining factor in whether these services should qualify for exemption was whether they pursued a ‘therapeutic aim’ and that the means of delivery of these services was not the determining factor in whether it should qualify for exemption.

If you or your business provide medical services but are unsure on the VAT treatment of these services, please call our helpline for expert advice.

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