Abstract

The purpose of the article is to clarify who can be recognised as a health profession and exempt from VAT. In the author’s view, this issue is unclear and disregards medical professions, which should be recognised as medical professions such as podiatrists. According to the author, it is necessary to amend the provisions of the VAT Act in order to clarify which professions can be recognised as health professions and which are subject to personal tax exemption