- Law No. 56 of 26 May 2023 has settled the issue of the segregation of deductible VAT from the total amount paid as payback on medical devices.
- The law integrates Article 9 of the Decreto Bollette with new paragraphs 1-bis and 1-ter, requiring Regions and Autonomous Provinces to communicate the amount of VAT that each company may deduct from the amount paid as payback.
- The calculation of the amount of VAT to be deducted must only consider the cost of the goods supplied. Additionally, companies that have not yet waived remedies filed against regional and provincial acts may pay a reduced amount equal to 48% of the originally determined amount by 30 June 2023.
Source PwC
