VAT exemption for services in ports and airports: criteria and implications

• Correct VAT treatment for services in ports and airports can be complex
• Article 9 of DPR 633/72 outlines specific requirements for non-taxability
• If the operation is taxable, VAT may be applied through reverse charge mechanism
• Article 9(1)(6) of DPR 633/72 exempts services reflecting operation of facilities or movement of goods in ports, airports, etc.
• Services include maintenance, renovation, and assistance within these locations
• Works in existing ports are considered as expansion, modernization, or requalification
• Interpretation of these rules is crucial for correct VAT application

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.