Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
The exemption for semi-finished products intended for packaging of medicines, medical devices, foods for special medical purposes, preparations for infants for hospital use, or medical waste requires obtaining a prior declaration from the purchaser. If the manufacturer is unaware of the use and accrues the tax, the non-taxable purchaser may request a refund if they prove the exempt destination. In the case of packaging that already contains the product, a prior declaration is not mandatory, but the origin must be proven.
The DGT's position remains constant in requiring a prior declaration for semi-finished products seeking the exemption. Rulings confirm that the lack of this declaration prevents the application of the benefit in the first delivery. The doctrine establishes a clear distinction between semi-finished products, where the declaration is mandatory, and packaging that already contains the product, where proving the origin is sufficient.
Turning points
Establishes that for packaging that already contains the products, a prior declaration is not mandatory, and proving the origin by any means of evidence is sufficient.
Analysis based on 15 of 15 rulings with a stated position. Updated 26 September 2026.