VAT relief

Reduced VAT

Last updated: January 2026

Tomaino Srl offers the possibility of purchasing certain products with reduced VAT, in cases provided for by current legislation, for eligible individuals and specific activities or entities that benefit from exemption regimes or reduced rates.

The application of reduced VAT is not automatic and requires prior verification of documentation.

1. Regulatory references

VAT relief is regulated, among others, by:

  • Law 104/1992 (relief for people with disabilities);
  • Presidential Decree 633/1972 and subsequent amendments;
  • current tax legislation on reduced VAT and exemptions.

2. Reduced VAT for people with disabilities (Law 104)

People with recognized disabilities under Law 104/92 can request the application of reduced VAT at 4%, exclusively for products that fall within the categories provided by law.

Required documentation

  • certification attesting to the recognition of disability under Law 104/92;
  • beneficiary's identification document;
  • any self-certification on the use of the asset in accordance with the regulations.

The documentation must be sent before purchase or, if agreed, immediately after the order, according to the instructions provided by our customer service.

3. Reduced VAT or exemption for eligible activities, entities and subjects

Some activities, entities or subjects may benefit from reduced VAT rates or VAT exemption, based on their legal nature and applicable legislation.

By way of example (but not exhaustive):

  • public or similar bodies;
  • third sector entities;
  • non-profit organizations;
  • activities with particular tax regimes provided by law.

Required documentation

  • complete tax data of the applicant;
  • declaration or certification attesting to the right to relief or exemption;
  • any regulatory references or additional documentation required.

4. Procedure for requesting reduced VAT

To request the application of reduced VAT or VAT exemption, the following procedure must be followed:

  1. contact our customer service before placing the order;
  2. send the required documentation for verification;
  3. await written confirmation of eligibility for the relief;
  4. proceed with the purchase according to the instructions received.

In the absence of prior confirmation, the order will be processed with the ordinary VAT rate.

5. Products excluded from reduced VAT

Not all products on Tomaino.it fall into the eligible categories. Reduced VAT or exemption applies only to products permitted by current legislation.

Tomaino Srl reserves the right to refuse the request for reduced VAT if the product or documentation does not comply.

6. Responsibility and declarations

The customer is responsible for the truthfulness and correctness of the documentation provided.

In case of false declarations, improper use of the relief or disputes by the tax authorities, any penalties, taxes or charges will be borne by the applicant.

7. Invoicing

The invoice will be issued with the correct VAT rate only after verification and approval of the documentation.

It is not possible to change the VAT rate on invoices already issued without prior authorization.

8. Contacts

For information or to start the reduced VAT procedure, you can contact:

Email: info@tomaino.it
Tel: 02 3510239

Our team is available to provide support and clarifications in compliance with current legislation.