- The internet has become essential for business operators
- It offers innovative digital services and traditional services online to meet consumer needs and ensure sustainability
- Online training courses have become popular especially during the Covid-19 emergency and continue to be in demand
- The VAT treatment of these online courses is important to understandVAT treatment of online training courses
- Typically, organizing and providing training courses is a service subject to VAT at the standard rate of 22 percent
- However, there are exemptions to this tax regime under certain conditionsExemptions from VAT
- According to article 10, first paragraph, number 20, of DPR 633/1972, certain educational services are exempt from VAT
- These include educational services for children and youth, all types of teaching, training, updating, requalification, and professional conversion provided by recognized institutes or schools and by non-profit organizations
- The exemption also covers related services like accommodation, meals, and provision of books and educational materials even if provided by related institutions or collegesRequirements for VAT exemption
- There are two main requirements for the exemption
- The objective requirement covers educational services for youth and all types of teaching and professional training
- The subjective requirement states that these services must be provided by institutes or schools recognized by public administrations
Source: commercialistatelematico.com
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.
