Exclusion of Consortial Fees from VAT: Clarification by Revenue Agency in Interpellation Response 164

• The Italian Revenue Agency clarified that consortium fees paid to cover general management expenses are outside the scope of VAT
• This applies when specific services are not identifiable from the consortium
• If the fees are considered consortium fees and are necessary for covering general expenses, without a reciprocal relationship, VAT does not apply

Source: ipsoa.it

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