Sale of a patient base – taxable ancillary service

While medical treatments are exempt from VAT under § 6 para. 1 item 19 of the Austrian VAT Act (UStG 1994), the sale of a patient base by a physician constitutes a taxable ancillary service.

This is because the sale is aimed at the continuation of the medical practice and does not qualify as a medical treatment nor as an auxiliary transaction directly related to a medical service.

BFG 09.04.2024, RV/7105211/2018 in conjunction with § 6 para. 1 items 19 and 26 UStG 1994