The in vitro diagnostic tests that carry out random checks relating to the intake of narcotic and psychotropic substances are not aimed at combating Covid-19, therefore, the related transfers provide for the payment of the VAT rate at 22%. This was clarified by the Inland Revenue with the response to ruling no. 34 of January 19, 2022, with which he specified which goods can be sold up to December 31, 2020 exempt from VAT and with the application of the VAT rate of 5% starting from January 1, 2021.
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