Tax Treatment of Membership Fees in European Research Consortium: Clarification Requested

• The query is about the tax treatment of membership fees paid within a consortium agreement.
• The entity in question is part of a European research infrastructure consortium.
• The entity received an invoice for annual fees for the years 2022 and 2023, totaling a specific amount.
• The invoice states that the consortium is exempt from VAT and does not have an VAT number.
• The entity requested clarification on the tax classification of the membership fees for VAT purposes.
• Specifically, the entity wants to know if the fees are considered consortium fees for general management expenses without specific services identified.

Source: agenziaentrate.gov.it

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.

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