- Decree Omnibus (D.L. n. 113/2024) has introduced a reduced VAT rate of 5% for winter sports courses
- The reduced VAT rate applies to courses related to winter sports, as identified by the relevant Federations
- The courses must be taught by individuals registered in specific regional or national registers
- This provision is valid until December 31, 2024
- The reduced VAT rate does not apply to sports teaching services that are exempt or excluded from VAT.
Source: ipsoa.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.
