- Repair services for hearing aids are subject to the standard VAT rate of 22 percent, not the reduced rate of 4 percent.
- The Italian Revenue Agency clarified this in legal advice number 8.
- The 4 percent rate applies only to the sale of devices for aiding the hearing of the deaf.
- Repairs do not fall under any category in the relevant table for reduced VAT.
- A 1987 ministerial circular already classified hearing aid repairs as services subject to the standard VAT rate.
- Resolution number 306/2002 confirmed that reduced VAT for vehicle adaptations for the disabled does not extend to repairs.
- Article 16 of DPR 633/72 does not allow the reduced rate for repair services, as they are not considered part of the production process.
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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