Since 1 January 2016, the entire process of cosmetic surgery treatments, including the stay in hospital, is subject to VAT …
Since 1 January 2016, the entire process of cosmetic surgery treatments, including the stay in hospital, is subject to VAT. VAT is imposed on all the activities related to the operation, including the pre-op consultations with the cardiologist, anaesthetist, surgeon and any other doctors, as well as the paramedical activities carried out under a doctor’s supervision in the context of preparation for a cosmetic operation. Intake consultations that are not linked to cosmetic surgery, where the doctor makes a diagnosis that may lead to an operation, or the examinations preceding diagnosis, do not have the purely cosmetic nature that is required in order to be subject to VAT
(Chamber, Verbal question, Committee for Finance and the Budget, 26 January 2016, Beknopt Verslag, COM 320, 26).
Hilde Blontrock
Eneman Brugge
