- Standard VAT rate applies to repair works on hearing aids.
- Reduced 4% VAT rate only applies to sales of hearing aids by manufacturers, wholesalers, and retailers.
- This interpretation is consistent with previous guidance and similar rules for vehicle maintenance for disabled transport, where only adaptation services get the reduced rate.
Source: kpmg.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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