The Italian Tax Agency has released Circular No. 20, which explains the changes introduced by DL 73/2022 regarding the VAT regime for healthcare services provided to patients and their companions. The exemption now applies when healthcare services are acquired from a third party, and the exemption operates for the cost of the hospitalization and care service provided. The amendments also affect the 10% VAT rate applicable to accommodation services for companions of hospitalized individuals. These provisions apply from June 22, 2022.
Source: eutekne.info
Latest Posts in "Italy"
- VAT in Italy – A comprehensive up to date guide
- Surety Bond for VAT-Related Transactions: Cassation Confirms Proportional Registration Tax Applies
- Italian Tax Agency Clarifies Rules for Payment Terminals and Vending Machines’ Electronic Register Connections
- Intra-EU Supplies: 90-Day Rule Start Date When Goods Undergo Processing and Installation
- 10% VAT Rate for Supply and Installation of Photovoltaic Systems: Tax Benefits Explained
