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A dental clinic has requested clarification regarding the taxation of dental aligners purchased from suppliers in Germany, the Netherlands, or Poland. The Directorate General for Taxes (DGT) explains that, depending on who manages the transport and whether the VAT number is provided, the transaction may be classified as either an intra-community acquisition or a distance sale. It may be exempt from VAT if the supplier is a dentist or a dental technician.
The tax team reviews your specific situation.
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