Unofficial translation
Due to numerous inquiries from taxpayers regarding the VAT rate for medical devices covered by the procedure set forth in Article 97 of the MDR, we would like to inform you that for such goods the VAT rate of 8% will apply.
As of May 26, 2021, medical devices are subject to the provisions of Regulation of the European Parliament and of the Council (EU) 2017/745 of April 5, 2017 on medical devices (known as the MDR Regulation), and from May 26, 2022, medical devices for in vitro diagnostics are subject to the provisions of Regulation of the European Parliament and of the Council (EU) 2017/746 of April 5, 2017 on medical devices for in vitro diagnostics vitro2 (referred to as the IVDR regulation).
Source Podatki
