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A foundation inquired whether harnesses for guide dogs used by people with visual impairments could benefit from the reduced VAT rate. The Directorate-General for Taxes (DGT) ruled that they can, as they are products designed to alleviate impairments through personal and exclusive use.
This ruling confirms the application of a lower tax rate for specific mobility aids, providing legal certainty for suppliers and consumers of assistive products for the visually impaired.
The tax team reviews your specific situation.
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