While many practitioners complain about recent tax audits concerning aligner treatments, the latter are not exempt from VAT, the unions remind in a joint press release on February 23.
The IRS is in its right. While many practitioners are complaining about recent tax audits and VAT reminders regarding aligner treatments, the unions have made up their minds. Although article 261-4-1° of the General Tax Code provides for the exemption from VAT of “supplies of dental prostheses by dentists and prosthetists”, this is not the case for orthodontic gutters, occlusal gutters , fluoridation gutters or orthodontic circuit breakers, recall the CDF, the French Union of Orthodontic Specialists (SFSO) and the National Employers’ Union of Dental Prosthetists (UNPPD) in a joint press release published on February 23.
“Since July 25, 2006, all custom-made medical devices are not exempt from VAT. A prosthesis (which replaces an organ) is exempt, while an orthosis (functional treatment, rehabilitation or correction device) is not. “For years, given their tiny volume, orthoses were assimilated to prostheses… Their tax treatment was no different. It represented a negligible amount of tax revenue that was not being collected. »
Nothing has changed
But since then, given the recent explosion in the number of aligner treatments, the tax administration has finally reacted. It is therefore up to the manufacturing laboratories to apply 20% on their invoices for orthotics. “This tax is paid to the Public Treasury by the supplier who invoices the device to the dental surgeon including VAT. »
In conclusion, contrary to what we have been able to “read here or there”, “orthodontic treatments have therefore not become subject to VAT”. “Medical devices (custom-made or finished), used in orthodontics or in other oral medical treatments, have been subject to VAT since 2006. The exemption of dental prostheses, for dental surgeons and prosthetists , is not modified. »
