Disabled persons - reduced 4% VAT
Disabled – 4% Reduced VAT
Purchase of medical aids with reduced 4% VAT pursuant to Law no. 104/92.
CFS Prodotti Medicali S.r.l. applies 4% VAT on certain medical aids purchased by customers with disabilities, in compliance with Law no. 104/92. The procedure to follow depends on how the VAT is indicated on the product page: below you will find the two possible cases.
The two possible cases
The product already has 4% VAT
The reduced VAT is indicated directly on the product page.
If you see "4% VAT included" below the price, the reduction has already been applied: purchase normally, just like any other item on the site. You do not need to send any documents and it is not necessary to register the order in the name of the person with a disability.
The only exception
For electric scooters for disabled persons and lift and recliner chairs, even with 4% VAT already applied, you must send the completed and signed self-certification form in response to the order confirmation email.
The product is displayed with 22% VAT
You can request the reduced 4% VAT during the order process.
If you see "22% VAT included" below the price, you can still request the reduction during the order process by following the four steps below.
Case 2: step-by-step procedure
Order using the details of the person with a disability
The personal details and billing information for the order must be registered to the person with a disability: the reduction is recognized in their name.
At checkout, choose "Reduced 4% VAT"
Select this option among the payment methods:
This option does not charge anything: it only serves to put us on hold for your documents before calculating the correct amount.
Reply to the confirmation email attaching the documents
You will receive an order confirmation email: reply to that message by attaching the three documents listed below, all concerning the person with a disability.
Receive the correct amount and complete payment
After receiving and verifying the documents, we will send you the final amount to be paid with 4% VAT. Only then will the order be processed.
Documents to attach
Identity document
Legible and valid copy.
Health insurance card
Legible and valid copy.