“The line between aesthetic services and healthcare is also a regulatory one” – Guoda at Sapiegos clinic event

For clinics, every aesthetic treatment involves a business decision: how should they classify the service, price it and explain the cost to the patient? At the international aesthetic dermatology event REJURAN Symposium “The New Gold Standard in Skin Regeneration”, WALLESS Associate Partner Guoda Šileikytė brought a legal perspective to the discussion of beauty, exploring where healthcare regulation meets tax law.

Aesthetic and therapeutic purposes can go hand in hand. A clinical assessment helps determine whether a procedure also addresses a healthcare need. This distinction can affect how VAT applies. From January 2027, tighter eligibility criteria for the public reimbursement of certain procedures may leave some patients paying privately.

In practice, these developments affect pricing, tax exposure and patient trust. Keeping clinical documentation and billing systems aligned with legal requirements helps clinics manage their business and explain treatment costs clearly. For patients, getting these distinctions right can make a significant difference to the final bill.