Value added tax
Donor sperm is subject to 25% value added tax (VAT) for customers in the EU who is not a holder of a VAT-number. This is typically private customers where hospitals, clinics and other professional customers may have a VAT-number.
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1) Customers in EU with a VAT-number (if the VAT-number is informed to Cryos): No VAT will be added. 2) As the donor sperm is not exported VAT will be added. When/if export take place: the amount including VAT is credited and the VAT-amount is refunded and a new invoice without VAT is made.