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Guidance: VAT rate on biocontaining stretchers

X carries out production, retail and wholesale trade, export activities and import of sanitary materials, including machinery and accessories to be installed in ambulances, clinics and hospitals.

Given the COVID-19 health emergency in progress and in response to a market upon request, the Applicant intends to market, export and / or import “bio-containing stretchers / bio-containment stretchers” necessary for suitable transport of the infected patient in a containing manner.

Such transportation can occur either inside and outside a particular hospital facility, both on board ambulances, being built on the same standards as normal stretchers usable for transportation of the sick.

The bio-containing stretchers, necessary for the containment of the Covid-19 epidemic, can benefit from the subsidized VAT treatment provided for by the Relaunch decree.

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