VAT at a reduced rate for ultrasound scanners.

New government provisions regarding Covid 19 medical capital goods:

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"The latest provisions envisaged by the update of the 2021 Budget Law - Table A part II Bis - Attached to Presidential Decree 633/ - allow a reduced VAT rate of 5% to be applied to a small number of PPE items. Among these include Basel Plus ultrasound scanners.

 

The novelty lies in the fact that instructions have been given so that the operational rental installments also follow the same VAT (until now a 22% VAT was applied to the installments).

Therefore all new operations until 31/12/2023, falling within this area, will have the VAT relief of 5% on the installment instead of 22%".

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We remember that:

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• The operational rental operation can be done with a duration of 18 to 60 months.

• The installments are fully tax deductible month by month.

• The operation starting from 18 months will allow you to download all the costs in the same period.

• Within the installment there is an insurance component against theft and electrical damage  (10% deductible with a minimum of 500 euros).

• All Basel Plus devices benefit from a 12 month warranty.