- The Italian Revenue Agency clarified the applicable VAT rate for various ophthalmic products like eye sprays and drops.
- A 10% VAT rate applies to ready-to-use human or veterinary medicines, including certain medical devices classified under code 3004 of the Combined Nomenclature.
- Not all medical devices qualify for the 10% rate—only those classified under code 3004.
- The Customs Agency confirmed the classification of the products in question under code 3004 90 00, making them eligible for the 10% VAT rate.
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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