- Osteopaths, chiropractors, and kinesiologists must issue electronic invoices with 22% VAT.
- Massotherapists (specifically, head lifeguard masseurs at hydrotherapy establishments) are exempt from VAT but must send data to the SDI.
- The Italian Revenue Agency clarified VAT and invoicing rules for these professions in resolution 9/E/2026.
- VAT exemption applies only to health services provided by regulated health professions as defined by law.
Source: softwaregb.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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