Exclusion of Orthopedic Custom Footbeds from Reduced VAT Rate Decision

• BV X was involved in manufacturing orthopedic footbeds specifically made for individual patients by an orthopedic technologist
• These footbeds were used to support the foot in cases of lost tissue structures such as bone, joint, tendon, muscle, connective tissue, and skin
• The footbeds were not considered orthopedic footwear as they were not part of a shoe
• The court ruled that loose orthopedic footbeds were not eligible for the reduced VAT rate
• A compromise was reached for 50% of the revenue from the first quarter of 2021 related to orthopedic footbeds to be eligible for the reduced rate
• The court found in favor of BV X in this case, as the text of the table post had been changed and there was confusion over the eligibility for the reduced rate in previous years.

Source: futd.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.

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