Online medical consultations are not always exempt from VAT

The latest tax interpretation confirms that the VAT exemption may apply to services of a diagnostic or therapeutic nature. They must be used to prevent, preserve, save, restore, and improve health. If a given service consists of only providing certain advice, it will have to be taxed. Therefore, the purpose of the consultation matters.

Commentary by Sylwia Lubelczyk from the VAT proceedings team for Prawo.pl

"To prove the entitlement to exemption, it is always important to document that the medical consultation – although provided online – was individualized and addressed to a particular patient, and did not merely consist of general answers to questions in the field of medicine. It must also be proved that its purpose was to diagnose a patient, to provide medical assistance and to treat diseases or health disorders to the extent possible."