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)
