The Provisions On Medical Devices And Medical Goods Delivery Apply Value Added Tax Rate Of Five Percent

Original Language Title: Noteikumi par medicīniskajām ierīcēm un medicīnas precēm, kuru piegādēm piemēro pievienotās vērtības nodokļa piecu procentu likmi

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Read the untranslated law here: https://www.vestnesis.lv/ta/id/90602

 
Cabinet of Ministers Regulations No. 550 in Riga on 21 June 2004 (pr. Nr. 38, 4. §) rules for medical devices and medical goods delivery apply to value added tax Issued five interest rate in accordance with the law "on value added tax" of paragraph 2 of article 6.2 1. determines the medical equipment and medical supplies of goods, which apply a value added tax of five percent.
2. Medical equipment and medical supplies of goods, which apply the value added tax rate of five percent, as laid down in the annex. The value added tax rate of five percent applied also referred to in the annex to these rules of medical devices and medical supplies spare parts, their component parts and accessories, if they are registered in the Ministry of health and medical equipment medical product register and the medical device or medical items is specified in the registration certificate referred to in the annex to the medical device or medical goods classification class.
3. Regulations shall enter into force by 1 July 2004.
Prime Minister, Minister of finance Spurdziņš o. Health Minister r. Muciņš Editorial Note: regulations shall enter into force by 1 July 2004.
 
Annex to the Cabinet June 21, 2004 Regulations No 550 medical devices and medical supplies of goods, which apply the value added tax rate of five percent of Medic in the electronic check-in devices or medical devices medical or medical product product name klasifik-tion of the class 01.
The active implantable medical device 01.01.
Pacemaker in 01.02.
Defibrillator (implantable) 01.03.
Infusion pumps (implantable) 01.04.
Kohleār implants 02.
Anaesthesia and resuscitation devices 02.01.
Inhalation anaesthesia-anaesthesia equipment 02.02.
Anaesthesia equipment accessories and components accessories 02.03.
Ventilatory equipment 02.04.
Ventilatory equipment components and accessories, 02.05.
Ventilētāj, respirators, oxygen devices 02.06.
Inhalation devices, ultrasonic device/dispenser also/bulaizer, 02.07.
Compressors (medical) 02.08.
Medical gas supply centralized facilities 02.09.
Emergency medical kits (professional CPR) 03.
Dental and dental prosthetic devices, tools and materials 03.01.
Dental equipment (set) x.
Dental equipment special accessories (dental turbines, nozzles, mikromotor rotating instruments, receiving filters) 3.03.
Dental vakuumiekārt, the compressors, vacuum pumps 03.04.
Tartar removal devices (including ultrasound devices) 03.05.
Teeth whitening and polishing device (with water and blast) 03.06.
Polymerization lamps, it spearheads 03.07.
Saliva, dust atsūcēj, it spearheads 03.08.
Electronic dental Canal length measuring devices 9/3.
Electronic dental vitality devices 03.10.
Fillings (amalgams, cements, composites, kompomēr, glass jonomēr, links and the link system, silant) 03.11.
Dental implants, consumables and special tools for the implantation 03.12.
Pulpār and parapulpār pins/screws, the mounting AIDS 03.13.
Inlej and onlej, their preparation and other implants like materials 03.14.
Endodontij materials and AIDS 03.15.
Reusable dental instruments and kits 03.16.
Disposable dental instruments and kits 03.17.
Dental auxiliary materials and sealing AIDS (stains, the anatomical ķīlīš, cofferdams, matrix and their holders, abrasive materials), 03.18.
Orthodontic materials-breket, wire, gum, bite correction AIDS 03.19.
Higiēnist procedure of dental care products and supplies for professional use (gel and spoons, polishing pastes, polishing Cup, brushes, rubber mounts, varnishes) 03.20.
Dental and oral care/prevention special features pašlietošan by specialist secondment 03.21.
Rollers, tampons, tablets, napkins (gauze, cotton, non-woven material) 03.22 sludges.
Hemostāz and absorbing features to 03.23 dental.
Sewing materials for dental 03.24.
Dental prosthetic materials: fingerprint, and building materials (waxes, plastics, cement, plaster, alginate), artificial teeth and dental plates of plastic, porcelain material, metal materials for dental crowns and bridges and Cermets and ceramics, prosthetic adhesive system features and care products 03.25.
Dental specialist equipment, items and materials (amalgam sealing, dental equipment mixers, special care products, special devices, apparatus, machinery for the manufacture of prostheses) 04.
Electromechanical medical devices and accessories therefor, 04.01.
External cardiac pacemaker in 04.02.
Defibrillator in 04.03.
Electric shock treatment medical device 04.04.
Elektronarkoz device 04.05.
Laser surgery devices no 04.06 provided.
High-frequency Electrosurgical device 04.07.
Fotokoagulator and lāzerkoagulator are 04.08.
Krioķirurģij device 04.09.
Lithotripsy devices 04.10.
Surgical power tools (electromechanical) 04.11.
Artificial circulatory devices 04.12.
Transfuzioloģij devices (blood sampling and transfūzij devices, processing of blood preparation, preparation and storage devices, blood filtration device) 04.13.
Hypothermia devices 04.14.
Elektroterapij devices, including high-frequency device 04.15.
04.16 Magnetoterapij devices.
Ultrasound therapy devices 04.17.
Vibroakustisk oscillation therapy device 04.18.
04.19 Aerosoloterapij devices.
The laser devices (non-surgical) morning lineup – March 24.
Light therapy device 04.21.
04.22 Termoterapij devices.
Balneoterapij and hydrotherapy devices 04.23.
Massage device (powered) 04.24.
Skeletal distrakcij devices 04.25.
Barokamer and baroterapij devices, 04.27.
Dermatoterapij and dermatodiagnostik devices, 04.28.
Mioneirostimulācij device 04.29.
Endoscopy device (artroskop, laparoskop, fibroendoskop, respiratory, gastrointestinal, uroloģisk-fibroendoskop), 04.30.
And vakuumiekārt of the Aspirator 04.31.
High pressure injection syringe 04.32.
Infusion pumps and infusion pumps-syringe/perfusion pumps 01.13.
Monitors patient control (multifunction) 01.14.
The Fetāl monitors 04.35.
Single-monitor-04.36 tell-tales.
04.37 for electrocardiograph.
Elektroencefalogrāf at 04.38.
Monitor-remote medical device 04.39.
Veloergometr and diagnostic climbers 04.40.
The electrocardiograph and Intrakardiāl phonocardiographs 04.41.
The blood pressure gauges 04.42 Intrakardiāl.
Magnetic meters 04.43 asinsplūsm.
Audiometr, timpanometr, 04.44.
Spirometr, spirogrāf, 04.45.
Flovmetr at 04.47.
Thermometer (digital and electronic) 04.48.
Sphygmomanometers (digital) 04.49.
Antropometr (also with additional functions) 04.50.
Thermometers (glass/mercury) 04.51.
Sphygmomanometers (motor/mercury) 04.52.
Antropometr/weight and height gauges 04.53.
Spirometr, spirogrāf and mechanical diagnostic devices 05.
Patient care medical institutions use devices, articles, materials and AIDS for 05.01.
Gloves (surgical) 05.02.
Gloves for investigation and care 05.03.
Masks, hats, boots, muffs, goggles, sejassarg, 05.04.
Special medical protective clothing for personnel 05.05
Operation/procedure lingerie 05.06.
Special safety shoes medical personnel 05.07.
Specialty linens and clothing for patients 05.08.
Patient care items from rubber, plastic, metal, ceramic, lignin, nonwovens 05.09.
Autoclave sterilizers, steam, high temperature sterilizers 05.10.
Sterilizers-gas, chemical agents, low temperature sterilizers 05.
Special washing and cleaning equipment (also with disinfection capability) medical instruments, an endoscope-05.12.
Disinfection devices, accessories and AIDS, also the air disinfectant devices (UV) 05.13.
Skin and hand disinfectants 05.14.
Surface disinfectants 05.15.
Instruments disinfectants 05.16.
Washing disinfectants 05.17.
Public area disinfectants (also the air disinfectant) 05.18.
Drinking water disinfectants 05.19.
Special medical devices for washing, cleaning, processing features 05.20.
Disposal of the device (also laboratories for) medical waste 05.21.
Special aukstumiekārt of the preparations, preparations of blood and vaccines 05.22.
Medical water purification device of the distillation/05.23.
Stretcher, wheel, truck, vehicle-immobilization features 05.24.
Bed and futon, 05.25.
Elektroapsildām bed 05.26.
Incubator (stationary and mobile) 05.27.
Screening and procedure tables and chairs 05.28.
Operation tables 05.29.
Console operation and intensive care rooms 05.30.
Lamp operation/examination light devices 05.31.
Special medical furniture 05.32.
Special medical room air purification devices 05.33.

Special aizsarglīdzeļ for staff (x-ray offices) 05.34.
Control device of medical manipulation to assess the performance of 06.
Medical devices, in vitro diagnostic 06.01.
Analysers, testing equipment 06.02.
Glukometr, by analogy with self-control and device for professional use, also teststrēmel-06.03.
Fotoelektrokolorimetr, spectrophotometer, a device for measuring 06.04.
Reagents, kits and reagents control 06.05.
Tests and testsistēm of self-control and professional use 06.06.
Diagnostikum haematological examinations 06.07.
Diagnostikum microbiological examinations on 8/6.
Diagnostikum, endokrinoloģisk examinations 06.09.
Diagnostikum, imūnfermentatīv examinations 06.10.
Diagnostikum, oncological process discovery 06.11.
Diagnostikum other examinations 06.12.
Test of resistance to the antibiotic sensitivity control 06.13.
Sampling and preparation accessories (pins, skarifikator, vakutainer, mikrotainer, special špātel, snares, transportbarotn) 06.14.
In laboratory dishes, pipettes, dispensers, slides, coverslip to 06.15.
Centrifuges, devices 06.16 precipitation.
Shakers/mixers, the 06.17 samaisītājierīc.
Thermostats/incubator/žāvskapj at 06.18.
Cabinets and laminar exhaust air flow cabinets 06.19.
Mikrotom, kriomikrotom and their accessories 06.21.
In vitro procedure device (storage, tissue culture breeding) 07.
Not active implantable medical devices and materials, 07.01.
Surgical suture materials 07.02.
Osteosintēz materials and orthopaedic device locking 07.03.
Ophthalmological implants and their AIDS 07.04.
Joint endoprotēz, accessories and special tools for the implantation hip, knee, shoulder and other joint replacement to 07.05.
Vascular prostheses 07.06.
Heart valve prostheses and parts 07.07.
Stents coronary blood vessels, including stents to catheters to the 07.08.
Stents in the peripheral blood vessels 07.09.
Tubular implant (cerebral, uroloģisk) 07.10.
Breast endoprotēz-07.11.
The body's soft tissue implants 07.12.
Contraceptive implants in 08.
Ophthalmological and optical medical devices 08.01.
Diagnostic lens kits and accessories 08.02.
Tonometr eye pressure detection 08.03.
An ophthalmoscope to 08.04.
Refractometer, ophthalmological device 08.05.
Microscope laboratory examinations 08.06.
Surgical microscopes 09.
Reusable instruments and devices 09.01.
(Reusable surgical instruments) and it sets 09.02.
Syringes and needles, also special (lumbar, biopsy) 09.03 "eEurope".
Needle acupuncture and manipulation specific 09.04.
The injector (pen, gun type) 09.05.
Dilatator (vaginal, rectal) 09.06.
First aid kits-first aid kit-09.07.
Immobilization device (splints, boards, collar, pneimošin) 09.08.
Medicines pipettes, dispensers 09.09.
Spacer for entering medicinal products 09.10.
Practice tools for professionals (including sets) 09.11.
Otoskop in 09.12.
Laringoskop at 09.13.
An endoscope 10.
Single-use instruments, devices and materials, 10.01.
Instruments (disposable surgical instruments), it sets, 10.02.
Injection syringe with/without needles and injection needles 10.03.
Special syringes and special needle (lumbar, biopsy) 10.04.
Needle acupuncture and manipulation specific 10.05.
Infusion/transfūzij system in 10.06.
Intravenous catheters 10.07.
Cardiac catheters, cardiac intervention Guide, device 8.
Drain, probes, catheters are 9/10.
Gynecological mirrors (single-use), in 10.10 dilatator.
Regional anesthesia Kit in 10.11.
Stomij, Tommy, puncture, centēz Kit in 10.12.
Gauze and articles thereof 10.13.
Wadding and articles thereof 10.14.
Absorbent, combined, topped a wound dressing and AIDS (de) agea.
Hemostāz and absorbent materials 10.18.
Surgical thread favoured areas.
Surgical staples and stapler in 10.20.
metal threads, cirklāž in 10.21.
Special surgical materials, including hemostatisk and pretsaaugum inserts 10.22.
Follow-up to kompresīv bandages 10.24.
Patch (taped) with non-active substances (also prettulzn, dekompresīv) and adhesive tape 10.25.
The patch to the local, the bactericidal effect of transdermal patches, callosity appearance, wart patches, the heating patch (pepper, mustard) 10.26.
Injury care and prevention features 10.27.
Plaster links and ģipsēšan AIDS for 10.28.
Depresor, jodkociņ tongue in 10.29.
Condoms 10.30.
Tube feeding products and special devices for entering the 10.31.
Irrigation products (solution and kits) 10.32.
Skin and mucosa care and prevention products 10.33.
Parenteral feeding (for intravenous administration) 11.
Technical AIDS for persons with special needs in 11.01.
Respiratory therapy equipment (respirable air heaters, humidifiers, inhalers, ventilētāj, respirators, oxygen devices, aspirator, specifically step breathing therapy and pillows; respiratory muscle treniņierīc, also of resistance; the respirator mask meters, also spirometr) 11.02.
Compression-textiles-therapeutic AIDS circulation (pneimokompresij dress hands, feet and other body parts; prettūsk socks, gloves, tights, īszeķ, compression tights, socks; pregnant women for socks, pantyhose, corsets, bras; flexible compression link (also tubulār), special medical textiles) 11.03.
Abdominal wall hernia AIDS (trusses, belt) 11.04.
Equipment, also dializator haemodialysed, dialysis solution 04.06.
Peritoneāl-dialysis equipment and accessories, 11.06.
Medication dosing AIDS 11.07.
Injection materials and AIDS for 11.08 injections.
Stimulants, which stabilizes and improves body functions (not iromiostimulator), vibrators, promoters hearing 11.09.
Izgulējum prevention of AIDS (pillows, mattresses and covers prevention, also izgulējum the warning tell-tales; izgulējum prevention) 11.10.
Vision training aids to 11.11.
Motion, force and balance rehabilitation and kinezoterapij of treniņaprīkojum (physiotherapy) 11.12.
Orthoses (different types-soft, rigid, combined) 11.13.
Orthosis system (spinal) 11.14.
Orthosis system upper limbs 11.15.
Orthosis system lower limbs 11.16.
Functional electrical stimulants for the external forces directed or mixed ortoz orthosis systems 11.17.
Prosthetic upper limbs 11.18 system.
Cosmetic and functional upper limb prostheses 11.19.
Prosthetic lower limbs 11.20 of the system.
Cosmetic and functional lower limb prosthetic 11.21.
Breast prostheses (eksoprotēz) 11.22.
Eye prostheses and prosthetics to 11.23 it AIDS.
Dentures 11.24.
Orthopedic shoes (made orthopedic shoes, specially the customer made orthopedic shoes; customize standard shoes; orthopaedic footwear inserts) 11.25.
Capes, also against rain, cold and wind, sitting in the wheelchair or sledge 11.26.
Shoes (orthopaedic) diabetics and chronic sufferers 11.27.
AIDS in the toilet (the toilet chairs, handles, seats) 11.28.
Traheostomij accessories (cannula, stoma guard) 11.29.
Stoma in patient accessories (stoma pouches and accessories; urostom bags and accessories) 11.30.
Stoma in patients ' skin protection, care and cleaning products (adhesives solvent, disinfectant, special dressing) 11.31.
Urinary diversion AIDS (catheters, drainage catheter, urinary catheters; uroloģisk savācējmaisiņ or AIDS with similar functions; a decanting of urine (urinary and faecal also decanting) 11.32.
Inkontinenc features and AIDS absorption of urine (diapers, diapers, sanitary towels, however AIDS) 11.33.
Washing, vannošan and shower AIDS: bath and shower chairs, special mat in 11.35.
Walking AIDS (cane, crutch, krāģ, tripod, kvadripod) 11.36.
Bicycles specially disabled 11.37.
Wheelchair (the wheelchair), their component parts (seats, back rests) 11.38.
Wheelchair with electromechanical drive 11.39.
Orientation AIDS for the disabled (white cane) 11.40.
Customized to the needs of disabled people in the standard AIDS household (eating, drinking) 11.42.
Vertical lifts for disabled people (elevators, platform wheelchair lift, ramp) 11.43.
Spectacle lens 11.44.
Spectacle frames 11.45 a.m..
See corrective glasses 11.46.
Contact lenses, care products 11.47.
Magnifying glass in 11.48.
Them will be incorporated in the binocular and monocular 11.49.
Lenses and lens systems for large increases for 11.50.
Light filters (absorption filters) 11.51.
Solutions/optic glasses care 11.52.
The drawing and writing tools to hand (writing frames; equipment, Braille) 11.53.
Phones and accessories to dial (text telephone handset amplifiers;) 11.54.

Communication AIDS (letter or symbol sets, computers) 11.55.
Ear hearing aids 11.56.
Mastoid processes of hearing aids 11.57.
At glasses-hearing aids 11.58.
Implantable hearing devices 11.59.
Alarm devices (an epileptic, diabetics) 11.60.
AIDS to work with products and goods (to open the packaging, hand to compensate for function, transport) 11.61.
AIDS and equipment to improve the environment, tools and special equipment (specially adapted meters) 12.
Image Diagnostics and radiation diagnostic and therapeutic devices and accessories 12.01.
Image diagnostic device with ionizing radiation 12.02.
Picture and image of radiation diagnostic devices down to paper, film, tape, markers, image reading device, 12.03.
Linear accelerators 12.04.
Brahiterapij equipment 05.06.
Osteodensitometr are no 12.06.
Magnetic resonance examination equipment 12.07.
Radionukleīd diagnostic equipment 12.08.
Ultrasonic diagnostic equipment No 12.09.
Ultrasound therapy equipment 12.10.
Diagnostic thermography equipment 12.11.
Termoterapij equipment of 12.12.
Image diagnostic device and radiation diagnostic devices for the control of Health Minister r. Muciņš