- The Italian Revenue Agency clarified that the electronic invoicing ban for healthcare services to individuals applies only to professionals under specific health regulations.
- Paper invoices must be issued for VAT-exempt medical services by regulated health professionals, while others must use electronic invoicing.
- The Italian Chiropractors Association (AIC) protested their exclusion from VAT exemption and the electronic invoicing ban, despite legal recognition as a health profession.
- The electronic invoicing ban in healthcare also applies to taxable sales of medical devices by entities required to send data to the Health Card System, such as pharmacies and opticians.
- Purchases or rentals of CE-marked medical devices (e.g., contact lenses, hearing aids) are included in the scope of the paper invoicing requirement.
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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