Ruling 51/2022: Surgical glue – medical device – Ordinary VAT rate

Decision (Unofficial tramslation)

it is deemed that the product marketed by the Company must be correctly applied the ordinary VAT rate, as indeed the petitioner has done to date.

For the sake of completeness, it should be noted that
– on the basis of article 6, paragraph 8, of Law no. 133 of May 13, 1999, still in force “The supplies of surgical sutures under customs heading 30.06.10 of the common nomenclature of the common nomenclature of the current customs tariff (to which the product in question would seem to be assimilable) are subject to the ordinary rate of VAT”; and
VAT”;
– in accordance with Resolution no. 152/E of July 9, 2003, the ordinary VAT rate is applied to the sale of products used as hemostats in surgical operations and registered as medical
surgical operations and registered as medical devices on the basis of Legislative Decree no. 46 of 24/02/1997, n. 46

Source Agenzia Entrate

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