I have a medical client who operates through a limited company and who as part of his practice prepares medical reports for solicitors – approx. €10k p.a. so being under the €37k limit he has not been registered for vat
He now does locum work for the HSE but does this through PE Global recruiters who pay him
The work he carries out through them is directly connected to patient healthcare (normally exempt) but PE Global are insisting that he needs to be registered for vat and to show vat on his invoice to them (approx €58k for work done to date .
In your opinion does he have to register for VAT now ?
If he does register for vat I presume his normal patient care work that he invoices directly to a hospital would continue to be exempt ?
If he does register for VAT what inputs would he be entitled to claim ?