He DL 73/2022, published in the Official Gazette of 21.06.2022 contains a standard of interest to the insurance sector, to which no particular emphasis has been given for now.
The article 18 (page 7 of the attachment), In summary:
1.edit art. 10 comma 1 number 18), DPR 633/1972, exempting from VAT healthcare services provided by entities other than natural persons and by affiliated hospitals and nursing homes (it is. private clinics) within the limits of the exempt consideration for services purchased from other parties (it is. medici);
2.change the number 120 of Table A part III, attached to the aforementioned decree, providing for the application of VAT to 10% instead of the ordinary rate of 22% for hotel-type services, also made by non-affiliated nursing homes, to patients and their companions.
The rule, requested by the insurance sector, has the effect of reducing the cost of claims for the reimbursement of healthcare services.
E’ appropriate to clarify, also for the purpose of adjusting the settlement of claims, that the rule is in force from today 22.06.2022.