Nursing homes

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: Nursing homes

Medicalized retirement homes – VAT or payroll tax

A medicalized retirement home (EHPAD) cannot charge VAT on its activities on the grounds that the amount of payroll tax is higher. The criterion of economic advantage is inoperative in VAT. Only the nature of the activity and the operator can be used to determine the materiality of VAT. This was reiterated on March 5,...
11 March 2024
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