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A company providing design and milling services for dental prosthesis products, as well as training, has enquired whether its services are exempt from VAT. The DGT has ruled that there is no exemption for design and milling services if the manufacturer is not a qualified dental technician.
Companies providing design and milling services for dental prostheses must apply VAT unless the manufacturer holds the required professional qualifications.
The tax team reviews your specific situation.
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