The exemption from VAT for cosmetic surgery for therapeutic purposes is coming. This is provided for in a reformulated amendment by the government to the advance decree, which is being examined by the Senate Budget Committee.
The exemption concerns cosmetic surgery services aimed at diagnosing or treating diseases or health problems or at protecting, maintaining or restoring health, including psycho-physical health, but on condition that the therapeutic purposes "result from a specific medical certificate". The amendment rewords three amendments tabled by majority MEPs.
The VAT exemption on cosmetic surgery for curative purposes - provided for by the amendment to the advances decree - is triggered from the entry into force of the measure, while the tax treatment applied to services of this kind previously carried out remains unchanged.
All rights reserved © Copyright ANSA