According to the new Belgian Circular 2023/C/96, costs directly or indirectly related to the provision of medical services charged to doctors working in hospitals will not be subject to VAT.


New Rules

As from 1 January 2024, all fees charged to doctors (retained salary) working in hospitals and their retro cessions (when doctors charge their fees) may be considered as operating resources used for the benefit of the health care institutions which are not subject to VAT (out of the scope). 

This also applies to retro cession/retention invoiced separately.


Doctor's Fees

In accordance with Belgian regulation, the fees charged by hospital doctors encompass all expenses directly or indirectly associated with the delivery of medical services that are not covered by the financial resources budget. 

This encompasses various costs, such as those related to medical/ nursing/ paramedical, care, but also technical, administrative, maintenance, and other support staff. Additionally, it covers costs linked to facility usage, procurement, renewal, significant repairs, and maintenance of necessary equipment, expenses related to medical equipment and consumables, and costs associated with goods and services provided by external parties as part of collective services not funded by the financial resources budget.