Which products are tax-deductible?

Expenses relating to the following are deductible at 19 per cent:

  • prescription glasses with prescription lenses;
  • sunglasses with prescription lenses;
  • prescription contact lenses;
  • related products classified as medical devices.

Non-prescription sunglasses and non-medical accessories are not eligible for the deduction.

Tax document required for the deduction

The document required for the tax deduction is the itemised receipt, the same one used in pharmacies. This document must state:

  • the purchaser’s tax code;
  • product description such as medical device;
  • amount paid;
  • a traceable payment method.

A detailed receipt is sufficient for claiming the deduction on Form 730 or Form Redditi.

Invoices and special cases

Electronic invoices are issued only in the cases provided for by law, for example when a purchase is made by a VAT-registered entity. For private individuals, the itemised receipt is the correct tax document and is recognised for tax deduction purposes.

In certain situations — such as requests from insurance companies, health funds or organisations requiring technical details of the supply — a descriptive note which provides a comprehensive overview of the medical device’s characteristics (type of lenses, materials, coatings, powers, etc.).

Data transmission to the Health Card System

Expenses relating to prescription glasses, contact lenses and medical devices are reported to the Health Card System in accordance with current legislation. This enables taxpayers to automatically find the amount included in their pre-filled tax return.

The transmission relates exclusively to the tax data required for the deduction and is carried out in accordance with the regulations on privacy and the management of health data. Taxpayers can check all the expenses recorded by accessing their tax portal or their pre-filled tax return.

How the 19 per cent tax relief works

This tax relief allows you to claim back 19 per cent of the expenditure incurred, net of the healthcare excess. The amount eligible for relief is claimed on your tax return for the year following the year of purchase.

Documents to keep

To claim the tax relief, you must keep:

  • the itemised receipt;
  • proof of traceable payment;
  • any explanatory note required by insurance companies or health funds.