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. 

When are VAT added?
Customers in Denmark EU1) World
Donor sperm, freight and other goods + + -
Donor sperm for reservation + + +/-2)
Deposit fee + + +

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.