Regarding the first question about the “avatar enhancement” service, the agency determines that it is a complex service subject to the general rule of Italian VAT at 22%.
Concerning the second question about “coaching” services, the agency finds it falls under interactive teaching activities governed by another VAT provision (article 7-quinquies, comma 1, letter a) of the VAT Decree).
Regarding the third question about geolocation of the client, the agency provides interpretative indications but mentions that the inquiry cannot be used to evaluate factual aspects.
Finally, the response discusses the correct certification of services rendered and the VAT implications for different types of clients (Italian, EU, non-EU).
Source: gov.it
