How to purchase with a reduced 4% VAT rate or with a tax deduction

 How to purchase with the reduced 4% VAT rate?

In order to benefit in Italy from the reduced VAT rate of 4%, the buyer must provide the seller, before the purchase, with the following documentation:

1. Certificate issued by the competent Local Health Authority (ASL), certifying the existence of a functional disability falling within one of the four recognized categories (motor, visual, hearing, or speech) and its permanent nature;
2. Specific medical prescription, issued by a specialist doctor from the competent ASL, indicating the functional link between the disability and the technical aid. Alternatively, the person concerned may also provide a self-certification.

With DaunenStep, purchases with the reduced 4% VAT rate are currently available for mattresses and for the Fisio pillow. This tax benefit is valid only for purchases made in Italy. Eligible customers can therefore purchase high-quality DaunenStep mattresses under particularly advantageous conditions.

Important information about the reduced VAT in Italy

• The reduced 4% VAT rate is reserved exclusively for people with a disability recognized under Italian law.
• The documentation must be submitted before the completion of the purchase – it is not possible to request the reduction afterwards.
• The regulation is based on the Italian VAT provisions (Law 104/1992) and is not applicable in other countries.
• The reduced VAT rate applies only to specific products: for DaunenStep, exclusively to mattresses and the Fisio pillow.

If you are not entitled to the reduced 4% VAT

If the requirements established by law to access the reduced 4% VAT are not met, DaunenStep products can still be purchased with the standard VAT rate. However, if the purchased mattress is classified as a medical device with CE marking, the expense can be included in the tax return (Form 730 or Individual Income Tax Return) as a deductible healthcare expense.

In this case, the buyer may benefit from a 19% tax deduction on the amount paid, net of the deductible of €129.11. To take advantage of this, it is necessary to keep:

• the invoice or receipt with the buyer’s tax code (Codice Fiscale);
• the declaration of conformity of the CE medical device, issued by the manufacturer or available on the official website.

In summary: those who do not meet the requirements set out in Law 104/1992 cannot access the reduced VAT, but can still obtain a fiscal advantage through the 19% tax deduction as a healthcare expense. More information can be found in our dedicated article on the tax deduction for medical devices.

Frequently Asked Questions (FAQ)

Is the reduced 4% VAT rate also valid outside Italy?
No, this tax benefit is limited to Italy and does not apply in other EU countries or in Switzerland.

Which DaunenStep products can be purchased with the reduced 4% VAT rate?
The benefit applies to mattresses and the Fisio pillow. Other products such as duvets, other pillows or toppers are not included in this regulation.

How can I submit the required documentation?
Documents can be submitted digitally by e-mail or directly in store. Our customer service team is available to support you throughout the process.

Tip: If you would like more information on the reduced 4% VAT rate for people with disabilities in Italy or would like to purchase a mattress with reduced VAT, please contact us directly. We will guide you step by step so that you can easily benefit from the VAT reduction in Italy.