The Tax and Customs Administration considers Advanced Therapy Medicinal Products (ATMPs), such as cell and gene therapy products, to be medical products. This means that the reduced VAT rate of 9 percent for medicines also applies to ATMPs.
The service informed the association of biotech companies, HollandBIO, of this in a letter. Advanced Therapy Medicinal Products, or ATMPs, are the collection of treatments in which modified cells, genes and/or tissues are introduced into a patient’s body. Often they are also referred to as cell and gene therapy products.
Source
Latest Posts in "Netherlands"
- Response to Follow-up Questions on VAT Increase Impact Analysis for Accommodation Sector, March 2026
- Fuel Retailers Urge Tax Cuts as Pump Prices Soar, Warn Tanken Becoming Unaffordable
- Brokerage Fees Only Partially Deductible Due to Link with Agricultural Exemption, Court Rules
- Dutch Tax Authority Switching to Rabobank Account Numbers from May 1, 2026: What to Know
- Despite the absence of a tax representative, the application of the zero rate
