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A company has requested clarification regarding the VAT rate applicable to the sale of ultrasound conductive gel. The Directorate-General for Taxes (DGT) indicates that the reduced rate of 10% may apply, provided the product falls under category 30 of the Combined Nomenclature and meets other specific requirements.
Companies manufacturing or distributing ultrasound gel must ensure their products strictly adhere to the Combined Nomenclature pharmaceutical classification to benefit from the reduced VAT rate.
The tax team reviews your specific situation.
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