Question 19811 — value added tax

Summary

Ms. Josiane Corneloup draws the attention of the Minister of Solidarity and Health to the possibility for personal assistance services to benefit from a VAT exemption within the framework of article 71 of the finance law for 2019. This article allows VAT exemption for services concerning children under three years of age, minors, the elderly, disabled people or those suffering from a chronic illness. When reading the article 71, services provided to vulnerable groups by associations benefiting from authorization or approval are exempt from VAT. It is then deduced that companies cannot therefore take advantage of the provisions of the aforementioned article, which creates real unfair treatment and heavily penalizes companies working in personal services. Consequently, she asks him his feelings on this subject and to kindly indicate to her the measures which will be implemented so that companies and associations working in the same sector of activity can benefit from the same advantages with regard to the finance law for 2019. She would also like to know what measures will be taken to revalorize these professions and thus encourage the recruitment of personnel in these structures which are sounding the alarm because they see themselves obliged to refuse the provision of personal services due to lack of salaried staff.

Machine translation from French. The official text remains authoritative.

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