Joana Maldonado Reis clarifies VAT exemption criteria for nutrition consultations in gyms
The Portuguese Tax Authority now allows VAT exemption for nutrition consultations held in gyms, provided they are conducted by duly qualified professionals and serve therapeutic purposes, with invoicing separate from sports services, as explained by Joana Maldonado Reis, counsel at Abreu Advogados.
In a statement to Jornal de Negócios, the tax law expert emphasised that “the gym will need to find a way to ensure that the person attending the consultation genuinely requires it, [because] in the event of an inspection, the Tax Authority may request evidence.”
Although it raises some practical concerns, the change revokes previous, more restrictive guidance—marking “a step forward compared to past practice and good news for gyms,” says Joana Maldonado Reis.
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