- Maintenance work at ports is not eligible for VAT exemption under article 9 of DPR 633/72 if performed by different entities
- Services related to specific port works that cannot be done by main or subcontractors are subject to VAT
- The non-imposition of VAT applies to services directly related to port operations and maintenance
- Refurbishment, completion, expansion, modernization, restructuring, and upgrading of existing facilities are included in the VAT exemption
- Works in existing ports as per the port master plan or technical-functional adjustments are considered as expansion, modernization, and upgrading
- To qualify for VAT exemption, services must align with the regulations and be directly related to the maintenance and operation of port facilities.
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.
