A recent ruling has been issued to provide clarifications on the VAT rate applicable to devices necessary for the implantation of coronary stents. The request of ruling is a sign of the uncertainty that is still present when taxpayers have to establish the VAT treatment of complex supplies, when such supplies include products subject to different rates.

The Tax Administration has concluded that medical devices necessary for the implantation of coronary stents are subject to the reduced 4 percent VAT rate applicable to parts, spare parts and accessories intended exclusively for equipment to be inserted in the body to compensate for a deficiency or a disability (72/E of 3 August 2015). The Tax Administration has delivered the above answer after having analyzed the type of products which were necessary to make the implantation of the coronary stents (which VAT rate is 4 percent) and, after having acknowledged that they should qualify as a disposable component essential for the implantation of the coronary stent and that could not be considered having a separate and independent function, they should qualify as ancillary to the main product and, as such, qualify for the reduced 4 percent VAT rate.