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)
Latest Posts in "Netherlands"
- Netherlands: Shadow Accounting Triggers Reversed Burden of Proof and VAT Assessments
- Netherlands: FIOD Arrests Man in €240,000 EU VAT Carousel Fraud Probe
- Dutch entrepreneur disputes €33,000 VAT debt in accountant disciplinary case
- Netherlands Urged to Speed Up E-Invoicing to Combat VAT Fraud
- Netherlands: VAT Assessment on Furnished Holiday Rentals and Small Business Scheme Misuse
