- Free samples are generally exempt from VAT under specific conditions, with removable labeling now sufficient for exemption.
- The ruling is based on articles 2 and 19 of DPR 633/72 regarding VAT in Italy.
- Businesses can benefit from this ruling by distributing free samples without VAT implications, leading to increased promotional activities.
- The ruling was discussed on August 26, 2024 by the Corte di Cassazione, the highest court in Italy.
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.
