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A company sought clarification on whether injectors used for intraocular lens implantation could qualify for the reduced 10% VAT rate. The Directorate General for Taxes (DGT) has ruled that, as these are instruments used across multiple patients and do not constitute prosthetic accessories, they must be taxed at the standard rate.
Companies providing medical injection devices must apply the standard VAT rate of 21% instead of the reduced rate, as these items are classified as reusable medical instruments rather than specific prosthetic accessories.
The tax team reviews your specific situation.
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