- The association inquires about the applicable VAT rate for hearing aid repairs for individuals with hearing disabilities.
- The association argues that repairs should be subject to a reduced VAT rate of 4 percent, as per the provisions for prosthetics and aids for the disabled.
- The association highlights that repairs restore functionality without providing a new device, reducing economic burden for those with hearing disabilities.
- The association believes repairs should be treated similarly to the supply of hearing aids, which are subject to the reduced VAT rate.
- The tax agency clarifies that the reduced VAT rate applies only to the sale of hearing aids, not to repair services.
- The agency references a 1987 circular stating that hearing aid repairs are considered a service subject to the standard VAT rate.
- The agency notes that the relevant legal provisions do not include repair services under the reduced VAT rate category.
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.
