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The taxpayer inquired whether fastening straps used to carry insulin pumps on the leg or waist could qualify for the 10% reduced VAT rate. The Directorate General for Taxes (DGT) ruled that these accessories are not included in the reduced rate and must be taxed at the 21% standard rate.
This ruling clarifies that accessories for medical devices, even if used for managing chronic conditions like diabetes, do not automatically qualify for reduced VAT rates unless specifically listed in the legislation.
The tax team reviews your specific situation.
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