In 2024, a new tax advantage was introduced: the VAT exemption on cosmetic surgery services aimed at therapeutic purposes. This measure, known as the “Aesthetic Surgery Bonus”, has been made structural and offers significant savings for those who need aesthetic interventions for health reasons. In this guide, we explain in a clear and detailed way what the VAT exemption on cosmetic surgery is, who is entitled to it and how it works
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What is the Cosmetic Surgery Bonus?
The Aesthetic Surgery Bonus is a benefit that exempts cosmetic surgery healthcare services from paying VAT, provided they are aimed at therapeutic purposes. This means that interventions aimed at diagnosing, treating or solving health problems, including psychophysical ones, will not be subject to value added tax, thus reducing the overall economic burden on
the patient.
The exemption was introduced with Article 4 ter of the Advances Decree, converted into law and made permanent, therefore also valid in the years following 2024.
Who is entitled to the Cosmetic Surgery Bonus?
The bonus is intended for those who need cosmetic surgery for health reasons. This includes operations aimed at the diagnosis, treatment or treatment of psychophysical diseases and problems. In addition, it concerns all health services related to treatment, rehabilitation and hospitalization, as required by the Decree of the President of the Republic of 26 October 1972, n. 633.
How Does the VAT Exemption on Cosmetic Surgery Work?
The VAT exemption works like an immediate discount on the cost of the healthcare service. When cosmetic surgery is performed for therapeutic purposes, the doctor will issue an invoice without applying VAT, indicating that the service is exempt. However, to benefit from this exemption, it is necessary to have a medical certificate attesting to the therapeutic need for the surgery
.
How to Get the Cosmetic Surgery Bonus?
To take advantage of the VAT exemption, it is important to follow these steps:
- Medical Consultation: Consult a physician to assess the need for cosmetic surgery for therapeutic purposes.
- Medical Certification: Obtain a medical certificate confirming the therapeutic purpose of the surgery.
- Billing: The doctor will issue an invoice without applying VAT, which will reflect the reduced cost of the surgery.
In the case of tax assessments, it will be necessary to provide documentation that certifies the therapeutic need for the surgery, such as a medical certificate.
When is the Cosmetic Surgery Bonus Active?
The bonus has been active since December 17, 2023, the date of entry into force of the Advances Decree converted into law. This measure is structural, meaning that it will remain operational even in 2024 and in the following years, without the need for renewal
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The VAT exemption on cosmetic surgery represents an important advantage for those who need interventions for health reasons. By reducing the economic impact of aesthetic operations for therapeutic purposes, this measure allows easier access to the necessary treatments. Remember to always obtain the medical documentation required to guarantee the right to exemption
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