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V0022-21 ·14 January 2021 ·consulta-vinculante Medium impact
Tax

Purchases of dental aligners by orthodontists may be VAT exempt if supplied by dentists or dental technicians

An orthodontist requested clarification regarding the VAT treatment of dental aligners purchased from a foreign manufacturer. The DGT has ruled that, as these are classified as orthodontic appliances, intra-Community acquisitions and imports are exempt from VAT provided the supplier is a dentist or a dental technician.

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2021-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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