Which VAT rate applies to the supply of medical devices, medicines, etc.?

In the context of the COVID-19 crisis, there is a great need for medicines and medical devices, such as facemasks, respirators, etc. An important question here is which VAT rate applies to the purchase of these goods. The application of a reduced rate is of importance for hospitals and healthcare institutions, as these generally have no or only a limited right to deduct VAT.

Source: tiberghien.com

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