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"
- Italian Supreme Court Rules Non-Deductibility of VAT on Non-Existent Transactions for Business Income
- Exclusion of Capital Goods in Pro-Rata VAT Calculation: Recent Interpretations and Implications
- VAT Deduction Rights During Company Liquidation: Recent Clarifications and Legal Interpretations
- Legislative Decree Reforming VAT Deductions for Third Sector, Business Crisis, and Sports
- Italian Supreme Court Clarifies VAT Reverse Charge Penalty Notification Deadlines in 2025 Ruling
