FTT Rules Aligners as Dental Prostheses, Granting VAT Exemption for Align Technology Switzerland GmbH

• The First-tier Tribunal reviewed the VAT classification of dental aligners.
• Align Technology argued that aligners are VAT exempt as dental prostheses.
• HMRC disagreed, stating aligners should be standard rated.
• The VAT exemption applies if supplied by a dentist or dental technician.
• The Tribunal focused on whether aligners qualify as prostheses.
• The Tribunal concluded aligners are dental prostheses.
• The term ‘prosthesis’ includes devices improving bodily function.
• Aligners are considered orthodontic appliances that move teeth.
• VAT exemption aligns with making health products affordable.
• The Tribunal did not follow EU VAT Committee guidelines.
• Align’s appeal was allowed by the Tribunal.

Source: taxscape.deloitte.com

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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