The Dutch VAT authorities explained that syringes specially made and used only for a catheter are taxed at 9% VAT. A catheter is a medical device in the form of a tube for the transport of substances in and out of the body. There are specific catheters for the delivery of liquid food or medication in the gastrointestinal tract. These catheters only work in combination with a specially designed disposable syringe: the ‘enteral syringe’. This syringe can only be connected to this catheter and is therefore not used for any other purpose. The supply of catheters is charged with 9% VAT. The supply of parts and accessories, only made and intended for catheters, is also charged with 9% VAT. The condition is that these parts do not add any new function to the catheter. An enteral syringe allows the operation of a catheter. It therefore falls into the category of accessories. In addition, the syringe does not add any new function to the catheter. The supply of enteral syringes is therefore taxed with 9% VAT.
Source: belastingdienst.nl
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