Licenses for software products that use data from an AED for feedback, diagnosis or maintenance are taxed at 21% VAT.
An AED is a heart stimulator and is taxed with the low VAT rate of 9%. Also separately supplied accessories for the AED are taxed with 9% VAT. The term ‘accessory’ refers to products that are specifically intended for the AED and that are necessary for the proper functioning of the device. Maintenance of an AED is also taxed with 9% VAT.
AED equipment can be expanded with specially developed software products. This software can evaluate device usage, help physicians diagnose and identify device defects. The software therefore does not directly affect the operation of the AED. In addition, the software does not perform maintenance on the AED (which is done by technicians), but only provides maintenance signals. The provision of this software is therefore taxed at the VAT rate of 21%.
Source: belastingdienst.nl
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