Home facility VAT for masks and fans: the facility does not allow for exceptions

VAT for masks and fans: the facility does not allow for exceptions

0
0

The Customs Agency, with circular n. 12 of the last 30 May, relieves any doubts about the start and application of the VAT concessions provided for in the article 124 of the Dl “Relaunch” (decree law n. 34 / 2020) relating to the sales of some fundamental assets to defend against the Coronavirus and stem the contagion opportunities.
The rule, we recall, extends, when fully operational, the application of the reduced VAT rate of 5% (Table A, part II – bis , attached to Presidential Decree no. 633 / 972) to the disposals of some life-saving medical instruments (such as pulmonary ventilators), surgical and Ffp2 and Ffp3 type masks, and some articles of protective health clothing (overalls , latex gloves, etc.), hand sanitizers, tools to diagnose Covid – 19, of swabs for clinical analyzes, and of many other goods still needed to combat the pandemic. Based on the provisions contained in the article 69 of the VAT decree , this measure is also extended to imports of the aforementioned goods. The facility establishes the second paragraph of the same article 124 of the “Relaunch” , becomes “exemption” with the right to the tax deduction (article 19,  » Read More

(Visited 1 times, 1 visits today)