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A company has requested clarification on whether its orthopaedic products (pill boxes and pill crushers) qualify for the reduced 10% VAT rate. The Directorate-General for Taxes (DGT) has ruled that these products are not included in the list of goods eligible for the reduced rate and must therefore be taxed at the standard rate.
Companies manufacturing or distributing orthopaedic aids such as pill dispensers must apply the standard VAT rate of 21% rather than the reduced rate.
The tax team reviews your specific situation.
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