Green light to facilitated VAT also in 2021 on masks, serological tests and thermoscanners. As expected from relaunch decree, all the goods necessary to fight the Covid-19 pandemic enjoy a favorable tax regime, which provides for the zeroing of VAT until 31 December 2020 and the imposition ofreduced rate to 5% starting from 2021 January XNUMX.
The Revenue Agency - with circular no. 26/E signed by the director Ernesto Maria Ruffini – specifies that the advantageous treatment applies to the purchase of all thermometers for measuring body temperature, including therefore thermoscanners. But not only that: the list is still long.
The reduced VAT is obviously also foreseen for the purchase of any type of mask: surgical, Ffp2, Ffp3 and reusable models, i.e. those sold together with the filter (the latter can in turn be facilitated even when it is sold separately).
In the same circular, the Revenue Agency clarifies that they also fall within the scope of the facilitation all disinfectant gel dispensers: both the dispensers attached to the wall and the uprights to be placed on the floor.
And again: the reduction of VAT concerns not only oximeters, but also the diagnostic tools to run serological tests, “provided that they are classifiable in the customs codes referred to by Circular 12/D of May 2020 of the Customs and Monopolies Agency”, specifies the Revenue Agency.
