Italy: VAT exemption for some medical products necessary to deal with Covid-19

Italy has introduced a temporary VAT exemption for supplies of certain medical goods needed to deal with the COVID-19 epidemic. This VAT exemption concerns in particular:

• ventilators;
• monitoring systems;
• infusion pumps for medications;
• endotracheal tubes;
• certain protective devices and masks. 

The exemption applies to supplies of eligible goods made until December 31, 2020.

Supplies of eligible goods made after 31 December 2020 will benefit from a new super-reduced rate of 5%.

Source: Gazzetta Ufficiale della Repubblica Italiana (in Italian)