A psychotherapist may be exempt from VAT despite not holding a diploma required by national legislation.

CAA Nantes, October 22, 2015: No. 15NT00054

A full analysis by Me Romain Subirats can be found in Revue Droit et Santé, No. 71.

“(...) However, this exemption applies only on the condition that the court assesses the professional qualifications likely to ensure that the services provided reach a level of quality equivalent to that of persons meeting the formal qualification requirement. (...)”