{"id":6820,"date":"2023-10-25T16:47:00","date_gmt":"2023-10-25T15:47:00","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=6820"},"modified":"2024-07-09T16:52:11","modified_gmt":"2024-07-09T15:52:11","slug":"irlande-les-equipements-et-appareils-medicaux-a-taux-zero-expliques","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/fr\/ireland-zero-rated-medical-equipment-and-appliances-explained\/","title":{"rendered":"Irlande - Les \u00e9quipements et appareils m\u00e9dicaux \u00e0 taux z\u00e9ro expliqu\u00e9s"},"content":{"rendered":"

Le 13 octobre, l'administration fiscale irlandaise a publi\u00e9 un nouveau Tax and Duty Manual (TDM) qui fournit des conseils sur le traitement de la TVA des \u00e9quipements et appareils m\u00e9dicaux. En particulier, le TDM \u00e9num\u00e8re les \u00e9quipements et appareils m\u00e9dicaux qui sont d\u00e9tax\u00e9s comme suit :<\/p>\n\n\n\n

    \n
  1. les voitures d'invalides et autres v\u00e9hicules d'un type con\u00e7u pour \u00eatre utilis\u00e9 par des invalides ou des infirmes (les v\u00e9hicules routiers \u00e0 propulsion m\u00e9canique sont exclus),<\/li>\n\n\n\n
  2. les appareils orthop\u00e9diques, les ceintures chirurgicales, les bandages herniaires et les produits similaires,<\/li>\n\n\n\n
  3. les aides aux sourds,<\/li>\n\n\n\n
  4. les membres artificiels et autres parties artificielles du corps (\u00e0 l'exclusion des dents artificielles, des lunettes correctrices et des lentilles de contact),<\/li>\n\n\n\n
  5. les d\u00e9ambulateurs et les b\u00e9quilles,<\/li>\n\n\n\n
  6. les d\u00e9fibrillateurs externes automatis\u00e9s.
    Les pi\u00e8ces ou accessoires destin\u00e9s \u00e0 \u00eatre utilis\u00e9s exclusivement ou principalement avec l'un des biens sp\u00e9cifi\u00e9s ci-dessus sont \u00e9galement d\u00e9tax\u00e9s.
    Le guide explique \u00e9galement les r\u00e8gles \u00e0 suivre pour d\u00e9terminer si le taux z\u00e9ro doit s'appliquer et \u00e9num\u00e8re les types de fournitures entrant dans chacune des cat\u00e9gories susmentionn\u00e9es.<\/li>\n<\/ol>","protected":false},"excerpt":{"rendered":"

    On the 13th October, the Irish Revenue has issued a new Tax and Duty Manual (TDM) providing guidance on the VAT treatment of medical equipment and appliances. […]<\/p>\n","protected":false},"author":239137925,"featured_media":6822,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1387],"tags":[1414],"class_list":["post-6820","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-vat-update","tag-ireland-vat-update"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2024\/07\/blog-ireland-medical-vat_1140x300.png","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-1M0","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6820","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/users\/239137925"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/comments?post=6820"}],"version-history":[{"count":2,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6820\/revisions"}],"predecessor-version":[{"id":6823,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/6820\/revisions\/6823"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media\/6822"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=6820"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=6820"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=6820"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}