Reduced VAT rate (4%) is applicable to transactions concerning transparent orthodontic devices made in plastic that realigns teeth without wires.
Source: Italian Tax Administration – Letter ruling No. 575 of the 30 August 2021 (in Italian)
Fausto Capello
Gianni & Origoni
Latest Posts in "Italy"
- Faster VAT Collection: 2026 Budget Law Introduces Automated Assessment for Omitted Declarations
- New 2026 VAT Forms Approved: Changes to Deduction Adjustment Calculation Included
- Approval of 2026 VAT Return Forms and Instructions for 2025 Tax Year Submission
- Foundry Services for Commissioned Artworks Subject to 22% VAT, Not 5% Reduced Rate
- Applicable VAT Rate for Art Foundry Services: 5% or 22% for Commissioned Contemporary Artworks?
