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A company sought clarification on whether its support products (external urinals, urination bottles, bedpans, and wedges) could qualify for the reduced VAT rate. The Directorate-General for Taxes (DGT) has ruled that these products are not included in the list of goods eligible for the 10% rate.
Companies manufacturing or distributing medical support products for personal use must apply the standard VAT rate of 21% rather than the reduced rate.
The tax team reviews your specific situation.
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