The VAT rate of 9% applies to the delivery of drinking water and drinking water for human consumption. Products that are intended as a supplement to that drink, or as a substitute for that drink, are also covered by the reduced VAT rate. Colloidal water is not a drinking water or drinking water for human consumption. Colloidal water is not a medicine, but it is presented in the market as an alternative way to support human health or well-being. This happens, for example, under the names:
healing water
colloidal silver, gold or platinum
silver, gold or platinum water
nano silver, gold or platinum
Colloidal water is not a drinking water or drinking water, and does not supplement or replace drinking water. The supply of colloidal water is therefore not subject to the reduced VAT rate.
Source: belastingdienst.nl (Dutch)
