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A company requested clarification on whether an adult bib designed for individuals with eating difficulties qualifies for the reduced VAT rate. The Directorate-General for Taxes (DGT) has ruled that since this product is not listed among the support products eligible for the 10% rate, the standard rate must be applied.
Businesses providing specialised medical or support equipment must ensure products are specifically listed in the VAT regulations to benefit from reduced rates; otherwise, the standard 21% rate applies.
The tax team reviews your specific situation.
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