The Italian government introduced the MedTech payback rule in 2015 to rationalize and contain expenditure for medical devices in the National and Regional Health Service. With a recent decree, the exceeding of the expenditure ceiling for medical devices was certified and quantified, and companies were charged an amount equal to 40-50% of the excess. A new law decree provides for a discount on pending amounts due as MedTech payback for suppliers of medical devices, and allows VAT recovery procedures through credit notes. However, the complex identification of the method for separating VAT from the amount due by the companies remains unclear.
Source PwC
See also: Roadtrip through ECJ cases: Focus on Promotional activities/Discounts (Art. 79, 87, 90(1))
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