Medical treatment and care: when the exemption applies — VAT-exempt turnover: healthcare professions and education

Test yourself

Question 1 of 5

Which two conditions does § 4 No. 14(a) UStG require?

Medical treatment in the field of human medicine, carried out within a named or similar healthcare professionA health insurance licence and a doctor's prescriptionTurnover below €25,000 and a healthcare professionAn application to the tax office and a practice in Germany

Question 2 of 5

A doctor offers a purely aesthetic wrinkle treatment without any medical reason. What follows from the statute?

It is exempt because a doctor performs itThe text has no special rule; without a therapeutic aim there is no medical treatment, and so no exemptionIt is always taxable at the reduced rateIt is outside the scope of VAT

Question 3 of 5

Why is a crown made in the practice's own laboratory not exempt under No. 14?

Because sentence 2 expressly excludes the supply of self-made dental prosthesesBecause dentists do not practise a healthcare professionBecause every supply of goods is taxableBecause the crown falls under § 4 No. 28

Question 4 of 5

Can a naturopath waive the exemption for her treatments in order to deduct input tax?

Yes, with an informal applicationYes, but only for five yearsNo, § 9(1) does not list No. 14No, because naturopaths are not businesses

Question 5 of 5

What does § 22(2) UStG require of a practice with exempt and taxable services?

Nothing, exempt transactions are not recordedThe records must show how the consideration is split between taxable and exempt transactionsA separate till for each patientA monthly report to the health insurer