Italian Revenue Agency confirms that wound treatment products and specific food supplements can benefit from a reduced 10% VAT rate, provided they meet customs classification requirements under Combined Nomenclature headings 3004, 2106, and 1806.
The Italian Revenue Agency has clarified on 4 March 2026 that certain medical products and food supplements qualify for a reduced VAT rate of 10%, but only after obtaining proper classification from the customs agency.
Medical devices for wound treatment
In response, no. 61 dated 3 March 2026, the tax authorities addressed a query from a medical devices company regarding spreadable preparations used as primary dressings for treating acute and chronic wounds. The company had been applying the standard 22% VAT rate while awaiting customs classification.
The product, though a medical device with therapeutic purposes, contains no active pharmaceutical ingredients and doesn’t function through pharmacological mechanisms. The key requirement for the reduced 10% rate under Table A, Part III, number 114 of the VAT decree is classification under customs heading 3004 of the Combined Nomenclature.
The Customs and Monopolies Agency (ADM) confirmed the product qualifies under CN code 3004 90 00, which covers medicinal preparations for therapeutic or prophylactic uses sold in doses or retail packaging. Based on this classification, the Revenue Agency approved the 10% reduced VAT rate for these wound treatment products.
Food supplements and sports nutrition products
Response no. 64, also issued on 3 March 2026, concerned a company producing food supplements and sports nutrition items in various forms, including powders, capsules, tablets, and bars.
The Agency confirmed that two product categories qualify for the 10% rate:
- Products under customs heading 2106: These food preparations, not specified elsewhere, fall under item 80 of Table A, Part III. They include supplements with vitamins, amino acids, minerals, or extracts that lack sufficient active ingredients for therapeutic classification. The ADM verified that these don’t include syrups unless governed by Legislative Decree no. 169/2004.
- Products under customs heading 1806: Chocolate and cocoa-containing preparations qualify under item 64, provided the packaging isn’t premium grade. This includes beverage preparations with cocoa and bars containing cereals or fruit.
The Revenue Agency emphasised that correct customs classification by the ADM remains the essential prerequisite for applying any tax relief.
