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A medical centre entity has queried whether dialysis chairs for patients can qualify for the reduced 10% VAT rate. The DGT has ruled that these chairs are not included in the list of goods eligible for the reduced rate.
This ruling clarifies that specific medical equipment, such as dialysis chairs, does not qualify for preferential VAT rates, meaning providers and purchasers must apply the standard rate for intra-Community acquisitions.
The tax team reviews your specific situation.
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