Clarification on 5% VAT Rate for Protective Clothing with Health Purposes Post-COVID-19 Emergency

• The company ALFA operates in the wholesale trade of protective clothing and equipment.
• ALFA seeks clarification on the application of a reduced 5 percent VAT rate for protective clothing with health purposes, as per the Decreto Rilancio.
• The company questions whether the reduced VAT rate still applies post-COVID-19 emergency.
• ALFA asks if sales to large distribution companies and wholesalers for health protection purposes still qualify for the reduced VAT rate.
• ALFA suggests the reduced VAT rate should apply only when goods are used for health purposes, with proof from the buyer.
• The tax authority states that from January 1, 2021, the 5 percent VAT rate applies to certain goods.

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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