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The applicant asks which VAT rate applies to products used in hospital centres. The DGT clarifies that the reduced rate of 10% applies to certain Combined Nomenclature (Chapter 30) products intended for direct use by the end consumer, provided they are not medicines or exempt.
Question posed: Applicable tax rate.
To apply the 10% rate to products under Chapter 30 of the Combined Nomenclature, four requirements must be met: they must fall within said category, not be medicines, not be tax-exempt, and be suitable for direct use by the final consumer. Direct use is determined by the objective characteristics of the product at the time of delivery, regardless of whether the purchaser is an individual or a hospital. Products that do not allow for this direct use, such as material for clinical analysis on samples, are taxed at the general rate of 21%.
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