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A pharmaceutical company requested clarification on the VAT rate applicable to its eye drops for dry eye relief. The DGT ruled that, as they do not qualify as medicinal products and meet the requirements of the Combined Nomenclature, the 10% reduced rate applies.
This ruling clarifies the tax treatment for non-medicinal ophthalmic products, ensuring correct VAT application based on their classification under the Combined Nomenclature.
The tax team reviews your specific situation.
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