Standard VAT rate applies to delivery of self-care products without trade license: Amsterdam Court ruling.

• The case concerns sales of one or more of the following product types: sunscreen, fluoride-containing toothpaste, anti-dandruff shampoo, mouthwash, nasal spray containing sodium chloride, nail fungus fluid, eczema cream, zinc ointment and/or stomach tablets (the products).
• The question is what the applicable VAT rate would be for these self-care products.
• The Court of Amsterdam ruled that the general VAT rate applies because no authorization has been granted (and was not necessary for these products).
• The requirement of an authorization is not in violation of the principle of neutrality or proportionality.

Source: uitspraken.rechtspraak.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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