- The case involves the VAT liability of Invisalign clear aligners supplied by Align Technology Switzerland GmbH and Align Technology BV.
- Aligners are removable orthodontic appliances used to correct misaligned teeth and improve bite functionality.
- Align treated the aligners as exempt supplies of dental prostheses under the Value Added Tax Act 1994.
- HMRC decided that the aligners were subject to VAT at the standard rate, leading Align to appeal.
- The main issue was whether the aligners qualify as dental prostheses under the relevant VAT legislation.
- The tribunal ruled that the aligners are dental prostheses for VAT purposes, allowing Align’s appeal.
Source: bailii.org
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.
