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by LDP | Oct 23, 2020 | newsletter







With Circular No. 26/E of October 15, 2020, the Inland Revenue solves some interpretative doubts about the VAT concession for the purchase of goods considered necessary for the containment and management of the emergency from Covid-19.

The Relaunch Decree with art. 124, starting from 19 May 2020, has modified Table A, Part II-bis attached to the Presidential Decree no. 633/1972 establishing that the supplies of the anti-Covid goods listed in the first paragraph of the article in question made starting from 1 January 2021 are subject to VAT rate of 5%. It was also provided that on a transitional basis and until December 31, 2020, the same supplies are granted a more favorable regime consisting in the introduction of a VAT exemption scheme for the purchase of goods considered necessary to contain and manage the health emergency from Covid-19.

In particular, the Inland Revenue with the mentioned circular, provides two requirements, both objective, so that the import, the intra-Community acquisition and the internal supply of these goods can be exempt from value added tax:



  1. Effective destination to contrast, management and containment of Covid-19 and other pandemics;
  2. Compliance with the objective requirements of the standard [1] and classifiable in specific customs items already identified, at least in first place bar, from Circular 12/D/2020 of the Customs and Monopolies Agency, specifically listed below

The circular, although it establishes principles of market orientation, does not provide any solution to those who want to regularize their position. On these aspects it will be necessary to wait for new clarifications.



According to what emerges from the analysis of the content of the document of practice, it is underlined that in some cases the objective qualification of the goods is not sufficient in itself, as it is necessary to verify case by case the actual destination of the goods. In particular, this condition is provided for all those goods that can be used for different purposes. This is the case, for example, of hydroalcoholic solutions that can be used for cosmetic or food purposes. In this case the exemption operates only if these solutions are used for health purposes.

The Revenue Agency, on the basis of the indications received from the Ministry of Health, provides, in the form of answers to questions, specific information about the products listed in art. 124:





  • Thermometers and thermoscanners

All thermometers are defined as “all thermometers for measuring body temperature”. Therefore, thermoscanners also fall within the objective scope of application of the facilitated VAT system, provided that they are covered by the following customs headings: ex 9025 1120, ex 90251180, ex 9025 1900.

  • Masks

In addition to the surgical masks and those Ffp2 and Ffp3, also the supplies of the so-called refillable masks (i.e. the reusable masks because they are equipped with interchangeable filter), sold together with the related filter, can benefit from the facilitated VAT discipline.

Moreover, clarifies the Inland Revenue, also enjoy the same VAT treatment the supplies of individual filters, being the main element of the mask (as they define the filtering and safety characteristics, little or nothing by detecting the relative support, which becomes an accessory element).

Customs codes: 6307 9098 – Ffp2 and Ffp3; 6307 909815 – surgical masks

  • Dispenser for disinfectants

Also the dispenser stands equipped with fixing systems are included in the facilitation, as well as the “wall dispensers for disinfectants”, since the disinfectant dispensers fixed to the ground or to the wall can be facilitated.

The customs reference codes are: ex 3401 1100, ex 3401 1900, ex 3401 2010, ex 3401 2090, ex 3401 3000, ex 3402 1200, ex 3808 94.

  • Diagnostic Instrumentation for Covid-19

Saturimeters (pulse oximeters and oximeters) are also part of the diagnostic instrumentation for Covid-19, since they are medical devices that allow to diagnose suffering in the respiratory system for which Covid-19 is responsible. They therefore enjoy VAT relief, as well as diagnostic tools for performing serological tests, provided that they can be classified in the customs codes referred to in the Customs Agency’s Circular No 12/D/2020: ex 3002 1300, ex 3002 1400, ex 3002 1500, ex 3002 9090, ex 3822 0000, ex 9018 90, ex 9027 80, ex 9027 8080.

  • Hydroalcoholic solution in liters

Also included in the facilitation are alcoholic solutions authorized with PMC or Biocides based on ethanol at least 70%; sold in packs with units of measurement per liter, even with quantities less or more than one liter.

For the exemption, transfers must have a health purpose. Disposals for cosmetic or food purposes are excluded.

Customs headings: ex 2207 1000, ex 2207 2000, ex 2208 9091, ex 2208 9099

  • Spare parts and accessory goods

According to the Agency, when the conditions provided for by Article 12 of the VAT Decree are met, the same treatment also applies to transactions ancillary to the supply of goods identified by Article 124.



The complete list of customs classification codes for the goods covered by the VAT facilitation in question is included in the WMD circular 12/D/2020.





LDP remains at your disposal for any further information or in-depth study of the above mentioned topics.



[1] The list referred to in paragraph 1 of Art. 124 is exhaustive and not illustrative. Therefore, only the goods listed therein may be supplied until 31 December 2020 with VAT exemption and with application of the VAT rate of 5% as from 1 January 2021: “Pulmonary ventilators for intensive and sub-intensive care; multiparameter monitor also for transport; infusion pumps for drugs and peristaltic pumps for enteral nutrition; endotracheal tubes; helmets for continuous positive pressure ventilation; masks for non-invasive ventilation; suction systems; humidifiers; laryngoscopes; instrumentation for vascular access; electric aspirator; monitoring unit for intensive care; portable ecotomograph; electrocardiograph; computer tomograph; surgical masks; Ffp2 and Ffp3 masks; items of protective clothing for health purposes such as latex, vinyl and nitrile gloves, protective visors and goggles, protective suits, footwear and over-shoes, headgear, waterproof gowns, surgical gowns; thermometers; hand sanitizers; wall dispenser for disinfectants; hydroalcoholic solution in liters; 3 percent peroxide in liters; emergency trolleys; RNA extractors; diagnostic instrumentation for COVID-19; swabs for clinical analysis; sterile test tubes; equipment for the construction of field hospitals”.

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