Doctrine by topic · DGT Observatory

Medical Device: 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

Settled doctrine High confidence 12 rulings · 2016–2024

Current position

The reduced VAT rate of 10% applies to prostheses, orthoses, and surgical implants designed to alleviate or treat deficiencies for the personal and exclusive use of persons with physical, mental, intellectual, or sensory deficiencies. A product may be taxed at 10% if it is an accessory to the delivery of a main product that already enjoys said rate, provided that it does not constitute an end in itself for the customer. Otherwise, the general rate of 21% shall apply.

The DGT's position remains stable regarding the application of the 10% reduced rate for implants and products for deficiencies. The doctrine has specified that accessories may benefit from the reduced rate if they are delivered together with the main product. No fundamental changes are observed, but rather a delimitation of the requirements for accessibility and the purpose of the product.

Turning points

  1. V0641-24

    Specifies the condition of being an accessory to apply the 10% rate, establishing that the product must not constitute an end in itself for the customer, but rather the means to enjoy the main transaction.

Analysis based on 12 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12

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