Taxpayer Division
Central Directorate Small and Medium Enterprises
Answer n. 354/2021
The ALFA Pharmacy (hereinafter, “ALFA”, “Company” or “Applicant”) also provides its customers with rapid antigenic swabs and serological tests. The Company reports that it performs rapid antigenic swabs with the assistance of a nurse or physician, which is not necessary for serological testing. The Applicant, recalling the VAT exemption regime introduced on a transitional basis by article 1, paragraph 452, of Law no. 178 of December 30, 2020 (Budget Law 2021), asks whether the service described may benefit from this exemption. In particular, the Company reports that, until December 31, 2020, it considered the performance of rapid antigenic swabs through the assistance of a nurse or a doctor to be exempt from VAT pursuant to article 10, paragraph 1 , no. 18), of Presidential Decree no. 633 of October 26, 1972 (hereinafter, the “VAT Decree”). This, according to what was specified to the Revenue Agency in the resolution of May 12, 2017, n. 60/E, in order to: (a) services rendered by pharmacies through the provision of social workers and b) analytical services of first instance falling within the scope of self-control. The taxpayer claims to have considered, instead, among the services referred to in letter b), those relating to rapid serological tests without the intervention of social and health workers and therefore taxable at the ordinary rate. The doubt, in the Instant’s opinion, concerns the meaning to be attributed to the expression article 1, paragraph 452 of the Budget Law 2021, which in providing for the exemption from VAT for the the exemption from VAT for the transfer of diagnostic equipment from Covid-19, extends said exemption to the “provision of services closely related to such equipment”.
Source: gov.it
