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A company requested clarification on whether transmembrane drainage tubes are subject to the reduced VAT rate. The DGT ruled that the 10% rate applies only if the product is classified as an implant by the competent authority and meets the design requirements for relieving deficiencies.
This ruling clarifies the VAT treatment for specific medical devices, establishing that classification as an implant is a mandatory requirement to access the reduced tax rate.
The tax team reviews your specific situation.
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