Extension of the reduced VAT rate to medical devices under early and derogatory management
To date, three VAT rates coexist on medical devices (20%, 10%, and 5.5%). The reduced rate of 5.5% is currently applicable by derogation to medical equipment, auxiliary materials and other devices "normally intended to relieve or treat the disabled, for the personal and exclusive use of the disabled".
Article 9 of the draft finance law (PLF) for 2022 provides for the extension of the reduced VAT rate of 5.5% to medical devices benefiting from an early or derogatory reimbursement, in order to remedy a situation that is inconsistent with the regime applicable to drugs.
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