Italy

Ruling answers 456 & 459: Clarifications on VAT Exemption of Supplies of Medical Services

11 November 2020

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Agenzia Entrate: Ruling answer 456: A scientific and technological research project does not qualify as a medical service and is as such subject to the standard VAT rate of 22%
Agenzia Entrate: Ruling answer 459: Idem as Ruling Answer 456, but related to to another scientific and technological research project

Exemption Rate