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
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