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A medical device company has requested a ruling on whether titanium clips for blood vessel ligation are subject to the reduced VAT rate. The DGT has indicated that the 10% rate may apply provided the product is classified as a prosthesis, orthosis, or surgical implant and meets the design requirements for treating physical deficiencies.
This ruling provides tax certainty for manufacturers of specialized medical devices, allowing for the application of a reduced VAT rate if specific clinical and design criteria are met.
The tax team reviews your specific situation.
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