VAT Treatment of Arterial Pressure Monitoring Medical Devices: Knowledge Group’s Position

• The Knowledge Group on VAT has answered a question about the VAT rate of pressure measuring sets.
• Three types of sterile medical devices for single use are provided by Entrepreneur X, which are CE certified.
• Medical device 1 measures arterial pressure using infusion fluid.
• Medical device 2 measures arterial pressure and blood flow.
• Medical device 3 measures arterial pressure, blood flow, and oxygen supply and consumption of the heart.
• Only medical device 1 qualifies as a pressure measuring set for VAT purposes.
• Medical devices 2 and 3 do not qualify as pressure measuring sets and are subject to the standard VAT rate.
• The Knowledge Group’s position is that the reduced VAT rate applies to medical devices that measure arterial pressure using infusion fluid, while the standard rate applies to devices with additional functions.

Source: kennisgroepen.belastingdienst.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.

---

---