A silicone wound contact layer is a bandage. The delivery of this is therefore taxed with 9% VAT.
All articles that are equivalent to dressings and intended for medical purposes are subject to the reduced rate.
A silicone wound contact layer is used to cover a wound. The perforated structure ensures that the wound fluid is absorbed by an absorbent dressing. The silicone wound contact layer does not stick to the wound and does not damage the newly formed skin tissue when removing a dressing. The silicone wound layer can be used in combination with ointments and the like.
The silicone wound contact layer is therefore a modern form of gauze, intended for medical purposes. The delivery is therefore taxed with 9% VAT.
Source: belastingdienst.nl
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