VAT exemption for aesthetic surgery for diagnosis and treatment purposes

• The applicability of VAT exemption to aesthetic surgery services for diagnosis and treatment has been extended.
• The extension was made in the conversion of DL 145/2023.
• The new article 4-ter of DL 145/2023 states that the VAT exemption applies to aesthetic surgery services aimed at diagnosing or treating diseases or health problems.
• The exemption requires a medical certificate stating the therapeutic purposes.
• The article 10 of DPR 633/72 is referenced in the text.

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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