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In Vitro Diagnostics: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 8 rulings · 2021–2023

Current position

The 0% VAT rate for SARS-CoV-2 in vitro diagnostic medical devices ended on June 30, 2023. As of July 1, 2023, these products are taxed at the general rate of 21% if they do not meet the requirements for the 10% reduced rate. For the period during which the 0% rate was in effect, the benefit required compliance with Directive 98/79/EC or Regulation (EU) 2017/746.

The DGT's position remained constant during the pandemic, always requiring compliance with European technical regulations to apply the 0% rate. The evolution shows a transition from the application of the 0% rate for related products and services toward the expiration of this special regime in July 2023. Following the end of the measure, taxation reverts to general or reduced rates depending on the nature of the product.

Turning points

  1. V3243-23

    The end of the special 0% rate is marked on June 30, 2023, establishing that products will be taxed at 21% if they do not qualify for the 10% reduced rate.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8

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