Source Belastingdienst
Unofficial trans;ation
9% VAT for sterile cotton buds for medical purposes
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.
Latest Posts in "Netherlands"
- Provision of maternity care staff not VAT exempt, but annulment of misdemeanor penalty
- No VAT Deduction for New Atelier House Construction, Court Rules Against Taxable Rental Option
- Low-Care Hospice Entitled to VAT Deduction for Services Provided, Court Rules
- Court Allows Partial VAT Deduction for New Complex Construction Costs; Appeal Partially Successful
- eInvoicing in The Netherlands