Technical and scientific services provided by a non-profit organization to local authorities for an additional contribution aimed to partially cover the higher costs due to their provision are relevant for VAT purposes.
Source: Italian Tax Administration – Letter ruling No. 576 of the 30 August 2021 (in Italian)
Fausto Capello
Gianni & Origoni
Latest Posts in "Italy"
- VAT Invoicing by Heirs After a Professional’s Death: Requirements and Obligations
- New VAT Rules for Barter Deals: From Normal Value to Cost-Based Taxation in 2026
- VAT Deductibility of Transaction Costs in MLBO: Clarifications for Special Purpose Vehicles
- Italy Clarifies VAT Deductibility for SPV Transaction Costs in Merger Leveraged Buyouts
- Italy Clarifies SPV Input VAT Deduction Rules for Merger Leveraged Buyout Transaction Costs
