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Tax Agency Clarifies Preferential VAT Rate on Medical Equipment, Ancillary Goods Under Relaunch Decree

The Italian Revenue Agency Sept. 27 issued Letter No. 478/2022, clarifying the preferential VAT rate on specific medical equipment under Decree-Law No. 34/2020, the “Relaunch Decree,” which provided tax relief due to the coronavirus pandemic. A taxpayer agreed to lease specific medical equipment to a company in 2019 and supplied the goods in 2020, along with invoices showing 1 percent VAT rate….

Source: bloombergtax.com

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