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Subject to VAT activities as VAT-exempted

JVDS
05/03/2023
Question

Dear Sir/Madam,

I am a student independent dietician. Normally, I am exempted from VAT for consultations for medical purposes, but this does not apply to giving workshops/lectures. Is it correct that I am still exempted for this (because I am a small business; VAT exemption for income below 25,000 euros) and that I therefore do not have to charge vAT on the invoice?

Thank you very much in advance!

Kind regards

Jana

Hello,

For dieticians, some of their services are indeed outside the scope of VAT, which is roughly the same as services for which refunds from the RIZIV apply. These are not subject to VAT activities (which is not the same as VAT-exempt!). These non-subject to VAT activities can never be subject to VAT.In addition, there are other services that are normally subject to vAT. You can select a vAT exemption if the turnover from these other services is less than 25,000 euros per year. This is not automatic, however; you must apply for the exemption yourself, through your accredited business desk or through an accountant. But please note that if you mix non-subject to VAT activities with VAT-exempted activities, this is not possible in Dexxter (as far as I know and have checked with Dexxter). Not that such a combination is very difficult, but there are a few exceptions here and there (customer list, mention on invoice, etc.). These exceptions will not work properly in Dexxter because they do not support such a combination of not subject to VAT and exempted from VAT activities.

And as far as I know, there is no accounting package that allows you to do your own accounting.

I have the same question (speech therapist). What a pity that this is not possible in Dexxter! @Jana, I suggest we both email support and ask if they have a workaround for this?

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You really should try it out for yourself. Even if you don’t have a company number yet, you can already go ahead.

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