- Protective shields against X-ray radiation used in diagnostic and interventional procedures are not eligible for the 5% VAT rate.
- The 5% VAT rate applies only to a specific, exhaustive list of goods necessary for COVID-19 containment and management, as outlined in the relevant legislation.
- Protective shields are classified under code NC 9022 90, which is not included in the list of goods eligible for the reduced VAT rate.
- Only certain devices, such as CT scanners (TARIC ex 902212), benefit from the reduced VAT rate.
- Therefore, sales of protective shields against radiation are subject to the standard 22% VAT rate.
Source: eutekne.info
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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