The GFD informed that the contact lenses are classified in customs nomenclature code CN 90. In such a case, at least in the opinion of the GFD, their sale is subject to a 15% VAT rate if they are a medical device (which condition seems to be fulfilled unequivocally). Crucially, with this information, the GFD rejected the extensive interpretation of the amendment to the VAT Act effective from January 2022, according to which contact lenses could hypothetically fall into one of the reimbursement groups under the Act on the General Health Insurance Company.
Source Deloitte
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