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V2596-20 ·30 July 2020 ·consulta-vinculante Medium impact
Tax

Intra-community acquisitions of dental aligners may be VAT exempt if supplied by dentists or dental technicians

A dentist requested a ruling regarding the VAT treatment of dental aligners purchased from a laboratory in the Netherlands. The DGT has determined that, as they are classified as orthodontic appliances, these acquisitions are exempt from VAT provided the supplier is a qualified dentist or dental technician.

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2020-07-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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