Services of a hygiene specialist
The case
A specialist nurse for hospital hygiene worked as a self-employed hygiene specialist in hospitals, retirement and nursing centers. He issued fee invoices without sales tax. However, the tax office assumed that the services the nurse provided to nursing homes and homes for the elderly were subject to VAT. Only the services provided to hospitals were treated by the tax office as VAT-exempt.
Ruling by the FG Münster
The Münster Fiscal Court (FG), on the other hand, generally classified the activities of the specialist nurse as VAT-exempt, also with regard to the activities in old people's and nursing homes (ruling dated 1.6.2021 - 15 K 2712/17 U). Here, the court relied on Art. 132 (1) (g) of the Value Added Tax System Directive (VAT Directive).
No national exemption provision
To date, there is no national exemption provision. However, affected taxable persons can directly refer to the VAT Directive.
Status: November 26, 2021
Image: Tyler Olson - stock.adobe.com
