Sterile cotton swabs used for medical purposes, such as taking throat and nose swabs to test for COVID-19, are taxed at 9% VAT. Dressing materials are taxed with 9% VAT. Cotton wool is a bandage if it is intended for medical purposes. Sterile cotton swabs used for throat and nasal swabs, for example, are cotton wool for medical purposes and therefore fall under the term bandages. The delivery is charged with 9% VAT.
Source: belastingdienst.nl (Dutch)
