4% preferential VAT

Useful information on the 4 percent reduced VAT

The subsidized VAT, according to Law 104/92, applies to all technical and computer aids aimed at facilitating the self-sufficiency and integration possibilities of handicapped persons recognized as such under theArt. 3, Law no. 104/92.
These must be benefits intended for people with permanent impairments of nature:

  • Motor
  • Visual
  • Hearing
  • Of language

And aimed at:

  • Facilitating interpersonal communication
  • Facilitate written or graphic processing
  • Facilitating control of the environment
  • Facilitating access to information and culture

For some products on our site,4% VAT is already applied, such as:

  • Tactile panels
  • Tactile tables

More information and details are available on theInternal Revenue Service website.

Documentation required to take advantage of the 4 percent reduced VAT rate

If you believe that you meet the requirements to qualify for the 4% preferential VAT application for permanent disability, as provided by Law 104/92, we need the following documents:

  1. Copy of certificate showing permanent functional disability, issued by:

    • Competent local health authority (ASL) or
    • Integrated Medical Commission

    🔹 Please note: If the certificate does not show the functional link between the permanent impairment and the technical and computer aid, it is also necessary to provide:

    • Certification issued by the attending physician, containing the attestation required for access to the tax benefit

  2. ID.

OR, ALTERNATIVELY:

  • Self-certification signed and signed by the disabled person or his or her legal guardian
    DOWNLOAD THE FORM
  • ID.

How to proceed

  1. Register 👉 www.citislab.it (if you do not already have an account)
  2. Send an email to info@citislab.it enclosing:
    • The required documentation
    • The list of products for which you are claiming VAT relief
    • Use the email address provided during registration
  3. If the documents are found to be valid according to the law, we will accept your request and you can proceed to purchase the products with 4% VAT

Any applications that are incomplete or lack the required documentation cannot be considered