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Les professions médicales, paramédicales ainsi que les hôpitaux sont potentiellement soumis à la TVA depuis le 1er janvier 2022. En effet, depuis ces dix dernières années, le secteur médical est sous la loupe de l’administration fiscale. Ainsi, en 2011, les essais cliniques au profit de sociétés pharmaceutiques effectués par les médecins et les hôpitaux ont été soumis à la TVA ; en 2016, les médecins ont vu la taxe s’imposer sur les prestations à vocation esthétique et depuis 2022, la TVA touche, plus largement, toutes les prestations à but non thérapeutique. Cette dernière nouveauté résulte de la modification, en juillet 2021, de l’exemption applicable au secteur médical et hospitalier consacrée à l’article 44 du Code la TVA. Celle-ci a été à la fois étendue à certaines professions et restreinte à certains actes. Le nouveau régime est entré en vigueur le 1er janvier 2022.

application de la loi --- TVA --- profession de la santé --- profession paramédicale --- fiscalité --- exonération fiscale --- përjashtim tatimor --- esenzione fiscale --- oslobodenie od dane --- verovapaus --- освобождаване от данък --- φορολογική απαλλαγή --- osvobození od daní --- tax exemption --- adómentesség --- davčna oprostitev --- scutire de taxe --- díolúine ó cháin --- isenção fiscal --- belastingontheffing --- Steuerbefreiung --- eżenzjoni mit-taxxa --- ослободување од данок --- atleidimas nuo mokesčio --- skattefritagelse --- ослобођење од пореза --- maksuvabastus --- oslobođenje od poreza --- skattebefrielse --- zwolnienie od podatku --- exención fiscal --- atbrīvojums no nodokļa --- esonero fiscale --- exonération d'impôt --- exención impositiva --- exemption fiscale --- mokesčio netaikymas --- exención de impuestos --- exoneración de impuestos --- exoneración fiscal --- neapmokestinimas --- exención tributaria --- atleidimas nuo mokesčių --- ослободување од даночни обврски --- davčni sistem --- fiscalidade --- skattesystem --- adórendszer --- porezni sustav --- φορολογία --- skatteforhold --- verojärjestelmä --- nodokļu sistēma --- данъчна система --- maksusüsteem --- sistem tatimor --- cáinchóras --- fiscalidad --- fiscalità --- fiscalitate --- system podatkowy --- порески систем --- Steuerwesen --- fiscaliteit --- daňový systém --- tax system --- даночен систем --- daňová sústava --- mokesčių sistema --- sistema ta' tassazzjoni --- regime fiscale --- verotus --- maksustamine --- beskattning --- taxatie --- onere fiscale --- tassazione --- skatteuttag --- фискален режим --- фискална давачка --- Steuerlast --- système fiscal --- taxation --- tassazzjoni --- dichiarazione fiscale --- tributação --- фискален систем --- adóztatás --- regime fiscal --- régimen fiscal --- régimen tributario --- φορολόγηση --- imposizione --- adószabályozás --- apmokestinimas --- φορολογικά βάρη --- sistema tributario --- фискален третман --- daňová soustava --- Besteuerung --- imposición --- adóteher --- tributación --- belastingheffing --- Steuerbelastung --- trattamento fiscale --- charge fiscale --- zdanění --- fiscaal systeem --- oporezivanje --- imposition --- fiscale last --- skattetryck --- fiscaal regime --- prelievo fiscale --- skattebörda --- Steuerregelung --- pressione fiscale --- skattebyrde --- skattebehandling --- cánachas --- steuerliche Behandlung --- sistema fiscal --- fiskální soustava --- régime fiscal --- drenaggio fiscale --- taxering --- imposição fiscal --- sistema fiscale --- φορολογικό σύστημα --- skatter og afgifter --- carga fiscal --- skatteordning --- beskatning --- paramedical profession --- avustavaan hoitohenkilöstöön kuuluva --- професия на лечител --- помоћна медицинска струка --- pomožni zdravstveni poklici --- pomocná lekárska profesia --- profesii paramedicale --- nicht ärztlicher Heilberuf --- paramedicinsk personal --- paramedisch beroep --- paramedicinos profesija --- paramedicinsk erhverv --- parameditsiiniline eriala --- pomocná lékařská profese --- professioni paramediche --- profesión paramédica --- profissão paramédica --- profesione paramjekësore --- gairm na paraimhíochaine --- παραϊατρικό επάγγελμα --- professjoni paramedika --- помошна медицинска професија --- pomoćno medicinsko zvanje --- paramedicinális szakma --- personel paramedyczny --- vidējā medicīnas personāla profesija --- proteesivalmistaja --- protésico --- auxiliar de ação médica --- φυσιοθεραπευτής --- fyzioterapeut --- οπτικός --- técnico auxiliar de diagnóstico --- hammasteknikko --- klinikassistent --- optik --- kinesiterapeuta --- óptico --- ιατρικός βοηθός --- παραϊατρικό προσωπικό --- mécanicien-dentiste --- prosthesist --- auxiliaire médical --- protezist --- prothesist --- τεχνίτης προσθετικών εφαρμογών --- Prothesist --- medical auxiliary --- Optiker --- paramedicinsk personale --- protesista --- medizinischer Assistenzberuf --- Krankengymnast --- medizinisches Hilfspersonal --- optikko --- pomocný lekársky personál --- pagalbinis medicinos personalas --- fysiotherapeut --- kinesitherapeut --- avustava hoitohenkilöstö --- beteghordó --- odontotecnico --- fisioterapeuta --- medicīniskais palīgpersonāls --- paramedical staff --- oculista --- οδοντοτεχνίτης --- personal paramédico --- personale paramedico --- optikus --- ärztliche Hilfsperson --- Krankenschwester --- avustava hoitohenkilökunta --- dantų technikas --- chinesiterapista --- ergoterapeut --- κινησιοθεραπευτής --- teknik dentar --- забен техничар --- meccanico dentista --- ottico --- füsioterapeut --- zobu tehniķis --- vidējais medicīnas personāls --- gyógytornász --- quinesioterapeuta --- optician --- protetičar --- tandtekniker --- tehnician dentar --- prothésiste --- výrobca protéz --- mecánico-dentista --- técnico ortoprotésico --- rehabilitační pracovník --- оптичар --- hambatehnik --- laborant --- zubni tehničar --- orvosasszisztens --- fogtechnikus --- pomoćno medicinsko osoblje --- optikas --- optiķis --- pessoal paramédico --- masajista --- paramedicinos personalas --- výrobce protéz --- optometrist --- zubný technik --- помошен медицински персонал --- zubní laborant --- physiothérapeute --- látszerész --- Zahntechniker --- protēzists --- paramedicinális személyzet --- massagista --- personale sanitario ausiliario --- pomocný lékařský personál --- протетичар --- tandtechnicus --- kinésithérapeute --- meditsiiniline abipersonal --- akinių specialistas --- personnel paramédical --- personal paramedical --- optiker --- Physiotherapeut --- personel paramjekësor --- mecânico-dentista --- ortopedista --- fysioterapeut --- odontomecánico --- болничар --- tandplejer --- protezuotojas --- proteesin valmistaja --- optometrista --- opticien --- betegápoló --- paramedisch personeel --- rehabilitačný pracovník --- dental technician --- optičar --- ndihmës mjek --- personal medical auxiliar --- медицинска професија --- veselības aprūpes profesija --- poklic v zdravstvu --- sundhedserhverv --- Gesundheitsberuf --- медицинска професия --- здравствена струка --- zdravotnické povolání --- vårdyrke --- zdravstveni djelatnik --- profissão médica --- profesión sanitaria --- επαγγελματικός κλάδος του τομέα της υγείας --- tervishoiueriala --- gairm an chúraim sláinte --- egészségügyi szakma --- health care profession --- profesionet e kujdesit shëndetësor --- profesii în medicină --- beroep in de gezondheidszorg --- personel służby zdrowia --- povolanie v zdravotnej starostlivosti --- professjoni tas-saħħa --- professione sanitaria --- terveydenhoitoalan ammatti --- mediko profesija --- otorinolaringoiatra --- orvosi szakma --- pessoal médico --- cardiologo --- arts --- zdravotnická profese --- здравствен работник --- medizinischer Beruf --- pessoal dos serviços de saúde --- urologo --- zdravotník --- oncologo --- pracovník ve zdravotnictví --- medico internista --- CBL --- BTW --- taxxa fuq il-valur miżjud --- ДДВ --- MwSt. --- PVM --- ALV --- DPH --- moms --- ДДС --- PDV --- hozzáadottérték-adó --- käibemaks --- VAT --- daň z přidané hodnoty --- TVSH --- DDV --- ПДВ --- IVA --- ΦΠΑ --- PVN --- Umsatzsteuer --- impuesto sobre el volumen de negocios --- daň z pridanej hodnoty --- pievienotās vērtības nodoklis --- belasting op de toegevoegde waarde --- alv. --- tatim mbi vlerën e shtuar --- omsætningsafgift --- omzetbelasting --- imposto sobre o valor acrescentado --- apyvartos mokestis --- taxă pe valoarea adăugată --- данък върху добавената стойност --- turnover tax --- héa --- taxe sur le chiffre d'affaires --- apgrozījuma nodoklis --- obratová daň --- Φόρος Κύκλου Εργασιών --- Cáin Bhreisluacha --- tatim mbi xhiron --- kumuleeruv käibemaks --- Mehrwertsteuer --- lisandväärtusmaks --- liikevaihtovero --- данок на додадена вредност --- davek na dodano vrednost --- daň z obratu --- porez na dodanu vrijednost --- mervärdesskatt --- merværdiafgift --- taxe sur la valeur ajoutée --- pridėtinės vertės mokestis --- порез на додату вредност --- imposta sulla cifra d'affari --- arvonlisävero --- value added tax --- áfa --- általános forgalmi adó --- impuesto sobre el valor añadido --- impuesto sobre el tráfico de empresas --- φόρος προστιθέμενης αξίας --- imposta sul valore aggiunto --- omsättningsskatt --- podatek od wartości dodanej --- stosowanie ustawy --- примена закона --- приложение на правото --- tillämpning av lagen --- törvények alkalmazása --- aplicación de la ley --- cur i bhfeidhm an dlí --- applicazione della legge --- tiesību aktu piemērošana --- vykonávanie zákona --- applikazzjoni tal-leġiżlazzjoni --- gennemførelse af lov --- aplikace zákona --- примена на закони --- provedba zakona --- lain soveltaminen --- εφαρμογή του νόμου --- teisės akto taikymas --- aplicação da lei --- toepassing van de wet --- zbatim i ligjit --- aplicarea legii --- seaduse rakendamine --- application of the law --- uporaba zakona --- Anwendung des Gesetzes --- törvénytől való eltérés --- iværksættelse af lov --- mise en œuvre de la loi --- lovs gyldighed --- teisės aktų taikymas --- vlefshmëri e ligjit --- verkställighet av lag --- имплементација на закони --- presadzovanie zákona --- Durchführungsbestimmung --- fuldbyrdelse --- afvigelse fra lov --- inbreuk op de wet --- deroga alla legge --- nærmere regler for gennemførelse af lov --- modalità d'applicazione delle leggi --- seaduse kehtivus --- dérogation à la loi --- vymezení zákona --- uskutečňování zákona --- uplatnění zákona --- implementace zákona --- törvény hatálybaléptetése --- valjanost zakona --- afwijking van de wet --- attuazione della legge --- mise en oeuvre de la loi --- törvény végrehajtása --- wijze van toepassing van de wet --- entrata in vigore della legge --- validità della legge --- įstatymo vykdymas --- jogalkalmazás --- platnost zákona --- jogszabályok érvényesülése --- voorwaarde voor toepassing --- vigencia de la ley --- validitatea legii --- laista poikkeaminen --- εκτέλεση του νόμου --- execução da lei --- geldigheid van de wet --- törvénynek való megfelelés --- извршување закони --- primjena zakona --- lainsäädännön täytäntöönpano --- derogácia zo zákona --- esecuzione della legge --- įstatymo įgyvendinimas --- validity of the law --- törvény betartása --- implementarea legii --- törvény kikényszerítése --- lain pätevyys --- exécution de la loi --- törvény be nem tartása --- desarrollo de la ley --- aplicarea legislației --- tiesību aktu spēkā esamība --- likumdošanas piemērošana --- ekzekutim i ligjit --- seaduse jõustamine --- Gültigkeit des Gesetzes --- gennemførelsesbetingelse --- efficacia immediata della legge --- įstatymo taikymas --- derogation from the law --- cumplimiento de la ley --- seaduse täitmine --- lagens giltighet --- implementation of the law --- ejecución de la ley --- avvikelse från lagen --- спроведување закони --- derogare de la lege --- seadusest kõrvalekaldumine --- įstatymo išlyga --- validité de la loi --- derogación de la ley --- platnosť zákona --- derrogação à lei --- дерогација на закони --- įstatymo galiojimas --- έναρξη ισχύος του νόμου --- enforcement of the law --- intrarea în vigoare a legii --- tiesību aktu izpilde --- lain täytöntöönpano --- schending van de wet --- jogszabályok alkalmazása --- отстапување од закони --- izvršenje zakona --- termijn voor toepassing van de wet --- validade da lei --- účinnost zákona --- implementacija zakona --- Durchführung des Gesetzes --- tenuitvoerlegging van de wet --- παρέκκλιση από το νόμο --- uplatňovanie zákona --- shmangie nga ligji --- ισχύς του νόμου --- E-books --- Value-added tax --- Medical personnel --- Legal status, laws, etc. --- Taxe à la valeur ajoutée --- Personnel médical --- Droit