The Association Alpha, representing over 18,000 pharmacies affiliated with the National Health Service (SSN), seeks clarification on the nature of the “additional remuneration” introduced by the 2023 budget law. They inquire whether this remuneration, aimed at supporting pharmacies for drug reimbursements under the SSN, is exempt from VAT.
The Association refers to Article 1, paragraph 532, of the 2023 budget law, which recognizes this remuneration starting from March 1, 2023. They note that the Revenue Agency previously clarified that such remuneration, introduced as a support measure, falls outside the scope of VAT. This stance was based on the Ministerial Decree of August 11, 2021, which defines the remuneration as compensation, similar to non-refundable contributions addressing the Covid-19 pandemic, and therefore VAT-exempt.
Source: agenziaentrate.gov.it
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