Pursuant to the 2023 Italian Budget through Senate Bill n. 442, effective 1 January 2023 the 5% reduced VAT applies to feminine hygiene and baby products. Baby products that will apply the 5% rate consist of baby diapers, child seats to be installed in motor vehicles, as well as powdered milk and food products for infants and young children.
Further, pursuant to Table A, Part II-bis of the Italian VAT Law, and as clarified by Circular No. 9/2021, the supply of masks and other qualifying personal protective medical equipment used in the fight against COVID-19 will continue to apply the 5% reduced VAT in Italy.
The Bill n. 442 can be found here and the circular can be found here (in Italian).
