In Italy, the sale of products to prevent COVID-19, such as hand sanitizers, surgical masks, Ffp2 and Ffp3 masks, disposable gloves, visors and protective goggles, and other personal protective equipment, will be VAT exempt until the 31st of December 2020. If you are selling into Italy you will need to be aware of this change and revise your prices to exclude VAT until the end of the year.
“Riduzione iva dei beni necessari al contenimento e gestione dell’epidemia: dal 22% al 5% su beni e dispositivi medici e di protezione individuale come ventilatori polmonari, mascherine e altri presidi per la sicurezza dei lavoratori. Fino al 31 dicembre 2020, la vendita degli stessi beni è totalmente esentata dall’Iva.”
[VAT Reduction of the goods necessary to contain and manage the epidemic: from 22% to 5% on medical and individual protection goods and devices such as lung ventilators, masks and other safeguards for worker safety. Until December 31, 2020, the sale of the same goods is totally VAT exempt.]
– Decreto-legge 19 maggio 2020
The resolution of the Extraordinary Commissioner for COVID-19 emergency from the 26th of April 2020 (ordinanza n.11/2020) remains applicable. This sets a price cap of €0.5 per unit (now VAT exempt) for the sale of surgical masks (STANDARD UNI EN 14683).
You should make amendments to prices to make them VAT exempt if you market directly to Italian customers (including product feeds to search engines and marketplaces as well as your own website). Amazon have already informed their merchants that they are expected to comply with these regulations:
“As an Amazon Selling Partner, we expect you to guarantee the offer and sale of any product comply with the applicable laws. Amazon may decide to remove offers or suspend accounts that violate the provision establishing the price cap for surgical masks (STANDARD UNI EN 14683).”
– Amazon
