VAT exemption
A VAT exemption leaves a transaction without VAT because of the nature of the service or of who supplies it, such as private lessons or the healthcare of a registered professional. On OnBio the sales to the buyer are made by OnBio as the legal seller, so they carry VAT even if your activity has an exemption. Ask your accountant how it affects the self-billed invoice of your services to OnBio.
Legal basis
The exemptions for private lessons and healthcare are in article 20.One, sections 10 and 3, of Law 37/1992 on VAT. In the Canary Islands, Ceuta and Melilla their equivalents apply.
Related terms
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