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A hospital has requested clarification on the VAT rates applicable to the supply of hemodialysis consumables and whether the leasing of monitors constitutes an ancillary service. The DGT has determined the specific rates for each product and confirmed that the leasing of monitors is not subject to VAT.
This ruling clarifies the VAT treatment for medical supplies used in dialysis, distinguishing between standard consumables and specific dialysis lines, while also addressing the tax status of equipment leasing.
The tax team reviews your specific situation.
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