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A medical device company has requested clarification on whether endoscopic hemostatic clips are eligible for the reduced VAT rate. The Directorate General for Taxes (DGT) states that to apply the 10% rate, the products must be designed to alleviate or treat deficiencies and meet the specific classification of an implant.
Companies manufacturing or distributing endoscopic hemostatic clips must ensure their products meet the strict legal criteria for surgical implants to benefit from the reduced VAT rate.
The tax team reviews your specific situation.
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