The additional remuneration introduced by the 2023 budget law for pharmacies for the reimbursement of drugs provided under the National Health Service (SSN) is not subject to VAT (Value Added Tax). This clarification was provided by the Italian Revenue Agency in legal consultation no. 2 dated September 15, 2023. The agency highlighted that previous responses to inquiries no. 219 and 227 in 2022 had already qualified the additional remuneration for pharmacies regarding SSN-reimbursed drugs as not relevant for VAT purposes. This remuneration was established by Decree Law No. 41 of 2021, converted and further specified in the related implementing decree on August 11, 2021.
Source: ipsoa.it
Latest Posts in "Italy"
- Applicable VAT Rate for Food Supplements Classified Under NC Code 21069092 in Italy
- Italy Updates VAT Exemption Rules for SMEs Operating Across EU Borders, Streamlining Compliance
- 10% VAT Rate Applies to Food Supplements Classified Under Code 210690, Confirms Tax Agency
- Protective Shields Against Radiation Not Eligible for 5% VAT, Must Apply Standard 22% Rate
- VAT Treatment of Modular Prefabricated Houses Supplied by EU Sellers to Italian Private Consumers
