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The General Council of Official Colleges of Pharmacists has requested clarification on the VAT rates applicable to various products, such as sanitary pads, IUDs, menstrual cups, infant formula, and oils. The Directorate-General for Taxes (DGT) has determined the tax rates based on whether the items are classified as hygiene products, food supplements, or pharmaceutical products.
This ruling clarifies the tax treatment for manufacturers and retailers of hygiene and nutritional products, ensuring correct VAT application based on product classification.
The tax team reviews your specific situation.
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