Classification of New Medical Devices and Syrups for VAT – Italian Tax Inquiry 175/2024

• Alpha S.r.l. requested clarification on the applicable VAT rate for the sale of 24 new medical devices
• The devices consist of liquid solutions named “A” and “B” containing snail slime, plant extracts, water, sugar, honey, and other additives
• The devices are for therapeutic and prophylactic use and may be classified as “Other unspecified food preparations: other: other: other” under NC code 2106 90 92
• Two food syrups named “C” and “D” were also classified as “Other unspecified food preparations: other: sugar syrups, flavored” due to missing information on active substance concentrations and high sugar content.

Source: agenziaentrate.gov.it

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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