ALGN · 10-Q · 2026Q2 · Full report

UK VAT Liability

ALIGN TECHNOLOGY INC · 2026-08-05 · Importance 59 · Surprise 60

On July 7, 2026, the United Kingdom Upper Tribunal ruled that clear aligners are not dental prostheses and are subject to the standard value-added tax rate. Align recorded an estimated UK VAT liability of approximately $37.5 million as of June 30, 2026. The company intends to pursue available appeals, while the ultimate resolution remains uncertain.

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