EASYTAX, VAT fiscal representative

Medicalized retirement homes – VAT or payroll tax

A medicalized retirement home (EHPAD) cannot charge VAT on its activities on the grounds that the amount of payroll tax is higher. The criterion of economic advantage is inoperative in VAT. Only the nature of the activity and the operator can be used to determine the materiality of VAT. This was reiterated on March 5, 2024 by the French government following the Conseil d’Etat’s decisions of April 7, 2023.




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OTHER VAT BRIEFS Nursing homes
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