- Medical devices classified under heading 3004 of the Combined Nomenclature, such as topical compounds for wound treatment, are eligible for a reduced 10% VAT rate.
- This is based on item 114 of Table A, Part III, attached to DPR 633/72, as clarified by the Italian Revenue Agency in response to inquiry no. 61.
- The reduced VAT rate applies to ready-to-use medicines, pharmaceutical substances, and medical articles required by the official pharmacopoeia.
- An interpretative law (art. 1, paragraph 3, Law 145/2018) extends this benefit to medical devices made from substances commonly used for medical or veterinary treatments, provided they fall under heading 3004.
- The 10% VAT rate is confirmed for products classified as “other medicaments for therapeutic or prophylactic uses” under code 3004 90 00, as per the Customs Agency’s technical opinion.
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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