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A company has requested a ruling on whether a commode chair designed for use beside a bed qualifies for the reduced 10% VAT rate. The Directorate General for Taxes (DGT) has determined that this product is not included in the list of goods eligible for the reduced rate and must be taxed at the standard rate.
Businesses providing mobility aids must apply the standard VAT rate to commode chairs intended for use outside the bathroom, as they do not meet the specific criteria for reduced taxation.
The tax team reviews your specific situation.
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