- Custom-made mouthguards for athletes are not exempt from VAT
- The mouthguards are made using digital 3D scans and are only used in sports situations
- The tax exemption does not apply as the mouthguards do not have a medical or therapeutic purpose
- The use of the mouthguards is for general preventive purposes and not related to healthcare.
Source: fiscount.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
