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A company requested clarification on whether lifts designed for people with reduced mobility should be subject to the standard or reduced VAT rate. The Directorate-General for Taxes (DGT) has ruled that these products are subject to the 10% rate, as they are equipment designed to alleviate impairments and are included in the list of goods under the VAT Act Annex.
This ruling provides legal certainty for manufacturers and distributors of mobility aids, confirming their eligibility for the reduced VAT rate.
The tax team reviews your specific situation.
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