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
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