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
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