The goods needed to combat the effects of the COVID-19 pandemic are admitted free of import duties and exempted of value added tax (VAT) on the imports if they are released for free circulation by or on behalf of State organisations including State bodies, public bodies and other bodies governed by public law or by or on behalf of organisations approved by the competent authorities in the Member States.
Imports benefit from the exemption even if these goods are imported on behalf of the entitled persons.
Transactions from the importer to the entitled persons also benefit from the exemption.
Source: Italian Tax Administration – Letter ruling No. 507 of the 26 July 2021 (in Italian)
Fausto Capello
Gianni & Origoni
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