Is it a public service provider here, not there?

In its judgment on Case C-620/21 concerning Bulgaria, the European Court of Justice stated that if the content of the service provided can be equated with social care in the member state where the service provider is established and the provider meets the criteria for a public service provider, the VAT exemption does not depend on the physical location of the service.

In this specific case, a Bulgarian company provided elderly care services in Austria and Germany, being recognized as a public service provider according to Bulgarian law, which could be relevant in Austria and Germany as well.

However, the mere proof of registration as a social service provider is only sufficient if the authorities of the host member state have verified the existence of professional requirements before the registration.