A separate docking station is not an optical reader or special visual aid for the visually impaired, usually prescribed by a doctor or an optometrist and individually fitted. The delivery is therefore taxed with 21% VAT.
An electronic handheld magnifier is an optical reading device for blind and partially sighted people that can read small pieces of text. The supply of an electronic handheld magnifier is taxed at the low VAT rate.
A separately available docking station can be used with an electronic handheld magnifier. The docking station allows the electronic handheld magnifier to scan and read entire pages. The docking station can also charge the electronic handheld magnifier.
A separate docking station cannot be used independently and is therefore not an optical reading device. The docking station is also not a special visual aid for the visually impaired, which is prescribed by a doctor or an optometrist and is individually fitted. The delivery of a separate docking station is therefore taxed with 21% VAT.
Source: belastingdienst.nl
