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A query was raised regarding whether an invoice for dental services must specify that the transaction is both subject to and exempt from VAT. The DGT ruled that orthodontic services and the supply of dental prostheses are exempt and must comply with all invoicing requirements.
Dental professionals and clinics must ensure their invoices correctly reflect the VAT status of orthodontic and prosthetic services to comply with tax regulations.
The tax team reviews your specific situation.
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