Value-added tax

Hospital and medical care activities are among the activities in the public interest exempted from value-added tax (VAT).
In October 2013, the European Commission launched a public consultation on the review of existing VAT legislation on public bodies and tax exemptions in the public interest. With this consultation, the Commission seeked stakeholders’ input on several reform options, some of them which might have major consequences for hospitals.

HOPE replied to the public consultation advocating the necessity to maintain the current exemption for hospital, medical care and closely related activities contained in the current VAT Directive 2006/112/EC. This is crucial in order to keep hospital and healthcare services affordable and accessible for patients. HOPE also expressed its views on several reform options put forward by the European Commission and which could have a major impact on the financing of hospital and healthcare services, ultimately affecting citizens benefiting from them. Read HOPE reply.

HOPE continues to monitor further developments on this issue and actions that might be taken by the European Commission following the consultation’s results.