Question 4764 — value added tax

Summary

Ms. Alexandra Martin (Alpes-Maritimes) draws the attention of the Minister Delegate to the Minister of the Economy, Finance and Industrial and Digital Sovereignty, responsible for commerce, crafts, small and medium-sized businesses and the social and solidarity economy, to the VAT liability of assistance and collaboration fees received by self-employed physiotherapists in their practices. In 2024, France had 89,809 self-employed physiotherapists, including 38,643 working as assistants or collaborators in tenured physiotherapist offices. The latter receive from them, in return for taking care of their patients, the provision of professional technological tools, a secretariat as well as premises, collaboration and assistance fees in order to cover the costs of the cabinet. To date, however, the tax administration considers these compensations as commercial income, which is therefore subject to VAT. However, the reduction in the VAT franchise ceiling on March 1, 2025 risks having a strong impact on the income of physiotherapists who own their practices, already undermined by a sharp drop in their purchasing power over the last decade. Also, she asks him if the Government plans to change the tax doctrine in this area, in order to exempt from VAT the assistance and collaboration fees of self-employed health professionals in general and physiotherapists in particular.

Machine translation from French. The official text remains authoritative.

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