To all corrective contact lenses, as they are intended to compensate for permanent visual impairments, the same 4% VAT rate must be considered applicable, pursuant to n. 41-quater of Table A, part II, attached to the VAT decree. This was announced by the Inland Revenue with the response to ruling no. 264 of May 13, 2022. Contact lenses, prescription ophthalmic lenses and prescription glasses are to be considered as aids as they are intended to compensate for permanent visual impairments.
Source: ipsoa.it
