Circular: No VAT on supplies to armed forces

INDEX
FOREWORD………………………………………………………………………………………………………………… 3
1. Supplies of goods and services performed for the benefit of the armed forces …………….. 4
Scope of the exemption for common defense operations of the Union 1.1. 5
1.2. Non-taxability for supplies of goods and services made to
of the armed forces …………………………………………………………………………………………….. 7
2. Goods brought into the territory of the state by the armed forces………………………………………. 13
2.1. Import exemption of goods purchased by foreign armed forces…………… 13
2.2. Introduction by the armed forces of the state of goods from other states
members of the Union………………………………………………………………………………………… 13

Sources:

• eutekne.info
• agenziaentrate.gov.it

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