The reduced VAT rate applies to a medical device that measures arterial pressure using infusion fluid. It consists of a sterile kit with a wrist infusion and transducer, as stated in a position statement from the General Turnover Tax Knowledge Group. This device qualifies as a pressure measuring set according to the Explanatory Note Table I under item a.6. The general VAT rate applies to two other pressure measuring sets, including devices that measure arterial pressure and blood flow, and devices that measure arterial pressure, blood flow, and heart oxygen supply/consumption without using infusion fluids. These devices do not qualify as pressure measuring sets according to the Explanatory Note Table I under item a.6.
Source Taxlive
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