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Reverse Charge Exemption for Pre-Invoice Credit Notes: Agenzia delle Entrate Clarification

  • Sales of products classified as pharmaceuticals and medicines for customs purposes, but marketed as medical devices and classified under heading 3004, are subject to a 10% VAT rate.

Source: ipsoa.it

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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