Fid SRL

FIDPAD nasal pad is a medical device. In the circular number 20 of 13 May 2011, the revenue agency declared the conditions that allow the deduction of expenses incurred by the taxpayer for the purchase of medical devices. Medical devices are deductible in income statement if they respect some features: The receipt or invoice clearly indicates that the person who supports the expense and indicates the description of the medical device; The taxpayer is able to prove for each type of product for which he asks for the deduction that the expenditure has been supported for medical devices marked by the CE marking that he considers compliance with the European Directives 93/42/EEC, 90/385/EEC and 98/79/EC. 1) Examples of Medical Devices according to Legislative Decree No. 46 of 1997

Translated from the manufacturer's own website. Source