Payback on medical devices: how to segregate and calculate recoverable VAT

Edited by Felice De Lillo, Amélie Mammone, Saverio Mantini

With Law No. 56 of 26 May 2023, converting the Decree Law No. 34 of 30 March 2023, named “Urgent measures in support of households and businesses for the purchase of electricity and natural gas, as well as in the area of health and tax compliance” (the so-called “Decreto Bollette”), the Legislature settled, with a positive law provision, the issue that was still a cause of major concern for operators related to the practical procedures for the segregation of deductible VAT from the total amount paid as payback on medical devices.

More in detail, the Legislature integrated Article 9 of the Decreto Bollette with paragraphs 1-bis and 1-ter.

In particular, according to the new paragraph 1-bis of Article 9 of the above-mentioned Decree Law, the Regions and the Autonomous Provinces of Trento and Bolzano are required to communicate the amount of VAT that each company may deduct from the amount paid as payback, by issuing an internal credit note, calculated on the basis of the invoices issued to the National Health System by the suppliers of medical devices and considering the different VAT rates applicable to the goods purchased.

Moreover, pursuant to the following paragraph 1-ter of the same Article, in calculating the amount of VAT to be deducted, the Regions and Autonomous Provinces must take into account only the cost of the goods supplied – and not also the cost of the services referred to in the same invoice.

Last, for the sake of completeness, a further provision introduced on this occasion by the Legislator concerns the possibility, also for companies that, at the time of payment of the amount due, have not yet waived the remedies they have filed against the regional and provincial acts but intend to abandon them, to pay the reduced amount equal to 48% of the originally determined amount by next 30 June 2023.

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For a deeper discussion, please contact:

Felice De Lillo

PwC TLS Avvocati e Commercialisti


Amélie Mammone

PwC TLS Avvocati e Commercialisti


Saverio Mantini

PwC TLS Avvocati e Commercialisti