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Practical articles on accounting, staff and tax. Backed by sources and written for business owners.

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Physiotherapy and VAT: fall prevention, group training and medical fitness

Physiotherapy by a BIG-registered physiotherapist is exempt from VAT, as long as it is the treatment of an individual patient with a therapeutic aim. According to the Tax Administration, a group fall prevention training does not qualify, even if the training works well. You test medical fitness and other training in the same way. If you have taxable turnover, you must record it separately, file VAT returns and split the VAT on mixed costs. For a small taxable turnover the small business scheme can be a solution.

1 November 20267 min read

Tax home care

Freelance nurse through an agency: when do you charge VAT?

A freelance nurse with BIG registration or a certified care worker who provides care personally under their own responsibility charges no VAT, even through an agency. The Belastingdienst looks at your agreement. If it resembles agency work or supplying staff, the work is taxed at 21%. The KVK uses a stricter rule of thumb about whom you invoice. This is how it works.

1 November 20268 min read

Tax healthcare and wellbeing

VAT exemption in healthcare: who is exempt and who is not?

Care is often exempt from VAT, but not always. A BIG profession within your expertise, an equivalent level of training, a Wlz needs assessment, a Wmo decision or youth care each give their own route to the exemption. Medical examinations for third parties, relationship therapy, fall prevention and agency work are taxed. And anyone who is exempt pays 21% VAT on their own costs without deduction.

1 November 20269 min read

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