Polish legislation examines whether trichologist medical services qualify for VAT exemption under healthcare provisions.
VAT Exemption for Medical Services
According to Art. 43 sec. 1 pt. 19 letter c of the VAT Act, medical care services serving prevention, preservation, rescue, restoration and improvement of health are exempt from tax when provided in the exercise of medical professions.
Definition of Medical Professions
According to Art. 2 sec. 1 pt. 2 of the Act on healthcare activities (Journal of Laws of 2025 No. 450), a medical profession is exercised by a person who meets the specific qualifications and requirements set forth in the legislation.