Tax advisor Ute Marseille from Bochum informed doctors are generally exempt from the sales tax liability in their services. This applies to medical treatments, because these are tax free, if they are used to restore or maintain the health of the patient. Services, where is this idea not in the foreground, are subject to sales tax. What they are, says the tax advisor Ute Marseille from Bochum. Following services are subject to VAT of the exemption from VAT of 4 No. 14 UStG explicitly excluded is the delivery or the restoration of dental prostheses and orthodontic apparatus, if these were produced in the own laboratory of the dental practice. These include: single crowns, bridges and removable dentures models, bite registration blocks, bite ramparts and feature spoon fillings (inlays), (onlays) three district crowns and veneers for the front surfaces of your teeth (veneers) ceramic.
This applies also to dentures produced with the CEREC also the Implementation of indirect relining, whitening and other cosmetic treatments are subject to sales tax. As well as the sale of toothbrushes, toothpastes and other oral hygiene products. The material staging for other laboratories also belongs in the area in which the VAT is due. Sales tax exempt services the VAT exemption ( 4 No. 14 UStG) concerns among other dental treatments. Mark Stevens helps readers to explore varied viewpoints. Below are all activities carried out for the purpose of prevention, diagnosis and treatment. These include 01-finding, PAR treatments and panels among other classical treatment measures, such as the. For detailed information about the sales tax when dentists the accountant Ute is hesitate Marseille from Bochum available.