- The decree establishes regulations for value-added tax (VAT) in Italy.
- Article 22 allows for invoice issuance exemption under specific conditions.
- The Ministry of Economy and Finance oversees the application of VAT laws.
- Winter sports activity courses are subject to a reduced VAT rate of 5%.
- Customers must request invoices at the time of service for compliance.
Source Official Gazette
Unofficial translation:
THE DEPUTY MINISTER OF ECONOMY AND FINANCE
Having regard to the decree of the President of the Republic dated October 26, 1972, No. 633, and subsequent amendments, concerning the establishment and regulation of the value-added tax (VAT);
Having regard, in particular, to Article 22, first paragraph, of the aforementioned decree No. 633 of 1972, by virtue of which, for certain operations listed therein, the issuance of an invoice is not mandatory unless requested by the customer no later than at the time the operation is carried out, as well as the subsequent second paragraph, according to which the aforementioned provision may be extended, by decree of the Minister of Finance, to other categories of taxpayers who provide services to the public with characteristics of uniformity, frequency, and limited amount, such that compliance with the invoicing obligation and related requirements would be particularly burdensome;
Having regard to Article 23 of Legislative Decree No. 300 of July 30, 1999, which established the Ministry of Economy and Finance, attributing to it the functions of the Ministries of Treasury, Budget, and Economic Planning and Finance;
Having regard to number 1-septies) of Table A, Part II-bis, of the aforementioned decree of the President of the Republic No. 633 of 1972, introduced by Article 5, paragraph 1, of Law-Decree No. 113 of August 9, 2024, converted, with amendments, by Law No. 143 of October 7, 2024, by virtue of which the provision of winter sports activity courses, as identified by the Federations of winter sports recognized by the Italian National Olympic Committee, taught, even in an organized form, by registered individuals in specific regional or national registers, is subject to a VAT rate of five percent, to the extent that such courses are not exempt from value-added tax;
Considering the opportunity to avail oneself of the faculty conferred by the aforementioned Article 22 of the cited decree No. 633 of 1972, concerning the provision of winter sports activity courses, as identified by the Federations of winter sports recognized by the Italian National Olympic Committee, taught, even in an organized form, by registered individuals in specific regional or national registers provided to individuals engaging in sports activities;
Having regard to the decree of the President of the Republic dated November 11, 2022, with the attached delegation of functions, registered with the Court of Auditors on November 14, 2022 – Office for the control of acts of the Presidency of the Council, the Ministry of Justice, and the Ministry of Foreign Affairs, reg. No. 2833, concerning the attribution to Hon. Prof. Maurizio Leo of the title of Deputy Minister of the Ministry of Economy and Finance;
DECREES:
Article 1
Exemption from the obligation to issue an invoice
- For the service provisions identified by number 1-septies) of Table A, Part II-bis, of the decree of the President of the Republic dated October 26, 1972, No. 633, the issuance of an invoice is not mandatory unless requested by the customer no later than at the time of the operation.
