Only for a specific category of individuals who meet certain criteria established by Law 104/92 is it possible to sell products with a reduced VAT rate of 4%.
For products indicated as medical devices (and therefore specifically anti-decubitus orthopedic ), excluding pillows, art. 4 of L.104/92 allows you to request a tax break for purchases with VAT at 4% instead of 22%.
To take advantage of the VAT reduced to 4% you can place the purchase order directly on the website www.marcapiumamaterassi.it selecting “Bank Transfer” as the payment method.
Subsequently it will be necessary to send an email to info@marcapiumamaterassi.it with the following documentation:
- copy of the identity document;
- copy of the tax code;
- certificate issued by the competent ASL certifying the existence of a functional disability falling within the permitted forms and its permanent nature pursuant to art. 3, paragraph 3, n. 104
- doctor's report showing the direct functional connection between the impairment and the technical aid purchased; by report we mean a document signed by the doctor which identifies the personal details of the disabled person, the type of handicap and in which there is a declaration that the mattress is functional to the disability of the person himself.
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N.B. It is specified that for the purposes of the deduction, not only people who have obtained recognition from the Medical Commission established pursuant to art. are considered eligible for the right to reduced VAT. 4 L 104/92, but also all those who have been deemed invalid by other appointed integrated public medical commissions (war or work invalidity).
Once this documentation has been received, the Marcapiuma team will verify the request and will proceed with the creation of an Order Proposal taking into account the reduced VAT at 4%.
The Order Proposal will be sent via email for acceptance and after confirmation and payment the order will be issued invoice with the tax code of the person with a disability.
Any request not accompanied or informed by all the necessary documentation indicated above and required by law will in no case be taken into consideration.
It will not be they accept self-certifications while waiting for the documents.
Pursuant to the T.U. on Privacy we inform you that the documentation acquired, essential for the application of the 4% reduced VAT, will be archived together with the sales invoice of the goods and will not be disclosed or processed in any way.
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