• Partnerships in the care sector

Partnerships in the care sector

25 May 2022

Since the VAT treatment of these partnerships raises questions in practice, the VAT authorities have included further comments in Circular Letter no. 2022/C/46. This Circular letter replaces an earlier one dating from 2012.

It is limited to the exemptions that may apply on the basis of Articles 44, § 2, 1°, a) , 44, § 2, 2° and 44, § 2, 4° of the VAT Code, in particular:

  • the exemption for hospital and medical care and services and supplies of goods closely related thereto supplied by hospitals, psychiatric institutions, clinics and dispensaries
  • the supply of services and of goods closely linked to social work, to social security and to the protection of children and young people by bodies governed by public law or by other organisations recognised by the competent authority as being of a social nature
  • school or university education

This circular is applicable from 01.01.2022.


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