Documentation required for reduced VAT at 4% instead of 22% for the disabled.

To benefit from the reduced VAT rate of 4% instead of the ordinary one of 22%, the disabled person must deliver the following documentation to the seller, before the purchase or before the invoice is issued:

1) Order placed with the 4% VAT request inserted in the order notes

2) specific authorization prescription issued by the specialist doctor of the ASL of belonging showing the functional connection between the impairment and the IT technical aid; with the insertion of the order number that must already be carried out.

3) Certificate, issued by the competent ASL, certifying the existence of a functional disability falling between the four admitted forms (i.e. motor, visual, auditory and language type) and the permanent nature of the same.

4) identity card and tax code

"For technical and IT aids: in addition to the related invoices, receipts or receipts, it is necessary to acquire and keep a certificate from the attending physician certifying that the aid is aimed at facilitating self-sufficiency and the possibility of integration of the person recognized as being disabled by pursuant to article 3 of law no. 104 / 1992. "

A self-certification is also required where the buyer declares to be entitled to the application of the reduced VAT rate.

- Payment will be by bank transfer only and must be made with the current account of the person entitled to the reduced VAT only after having received our authorization

Important: insert in the notes of the bank transfer the wording: Payment of reduced VAT at 4% for the order No. .......... (write the order number of the requested material)

-The order must have the name of the person entitled to reduced VAT as the holder and must be sent to her home.

Otherwise it will not be possible to escape. the request.