X is active in the wholesale business of products for thehouse cleaning and hygiene, including latex, vinyl and nitrile gloves, disposable type, professional and household, classified for commodity and customs purposes with code of Combined Nomenclature (hereinafter “CN code”) 40151900.
In order to counter the epidemiological emergency, article 124 of the Decree law n. 34/2020 (hereinafter “Relaunch Decree”), published in the Official Journal on19/05/2020 and subsequently converted into Law no. 77/2020, provided that thesales of goods necessary for the containment and management of the emergency epidemiological from Covid-19 (hereinafter “necessary goods”), carried out until 31 December 2020, are exempt from VAT.
The VAT rate is applied to the same transfers reduced by 5% from 1 January 2021.
Source: gov.it
