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Applicable VAT Rate for Ophthalmic Medical Devices: Classification of Eye Drops and Sprays

  • The inquiry concerns the applicable VAT rate for specific ophthalmic medical devices produced and distributed by ALFA and BETA.
  • The products include various eye sprays and drops, all designed for lubrication, hydration, and relief of ocular discomfort, suitable for use with or without contact lenses.
  • The products are formulated with ingredients such as liposomes, cross-linked hyaluronic acid, plant extracts, and are often preservative-free to minimize adverse reactions.
  • The devices are intended for treating dry eye syndrome, ocular irritation, and for maintaining or restoring the tear film and ocular surface homeostasis.

Source: agenziaentrate.gov.it

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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