Taxation of Book Composition Services in the Digital Age: Application of Reduced VAT Rate – VATupdate
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Taxation of Book Composition Services in the Digital Age: Application of Reduced VAT Rate

  • Association Alfa represents that the entire publishing chain has been impacted by technological innovation since the late 80s
  • Activities such as production of printing plates, film assembly, duplication of films, and composition related to corrections have been largely replaced by digital processes
  • The composition of the book now involves operations like typography transposition and layout design using specialized software
  • The activities described by the Association are considered part of the typographic (now digital) composition process and involve material production of the book
  • The Association requests confirmation that the reduced 4% VAT rate continues to apply to these operations as per the decree of the President of the Republic 26 October 1972, no. 633

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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