The decision of 15 September 2005 qualifies services performed by independent delegates for the benefit of health insurance funds under the application of article 18§1,2, 1° of the Belgian VAT code. These services mainly exist in gaining new members for the health insurance fund, collecting and transferring testimonials for supplied aid and other documents which are handed over by the members of this health insurance fund, the stating of a tariff of these testimonials for supplied aid, updating of Sis-cards and informing and recommending the members about the insurance for medical care and benefits and by this health insurance fund offered services within the framework of their additional insurance. These services enjoy, however, the exemption of article 44§2 2° of the Belgian VAT code. Read more.

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