Care facilities that provide services without bundling tangible supplies must carefully manage their value‑added tax (VAT) obligations. Under tax law, the provision of services is subject to VAT, but when the service fee does not include the cost of physical goods, the taxable base is limited to the fee itself. Facilities must issue tax invoices that clearly separate the service charge from any separately billed supplies, ensuring accurate VAT calculation. If supplies are invoiced separately, the supplier must apply the appropriate VAT rate to those items, while the service portion remains taxed at the applicable rate for care services. Accounting records must reflect this distinction, and periodic VAT returns should report both components accurately. Failure to properly allocate the tax base can lead to under‑reporting or over‑reporting of VAT, potentially resulting in penalties. By maintaining clear documentation and adhering to invoicing standards, care facilities can comply with VAT regulations while avoiding disputes with tax authorities.