- 4% VAT rate applies to traditional and digital book composition services
- Acknowledges technological changes in publishing industry
- Based on legal provisions supporting reduced VAT rates for editorial products
- Article 74 of DPR 633/72 outlines special VAT regime for books
- VAT rate applies to various book production operations
- Aligns with EU regulations for reduced VAT on digital publications
- Italian Supreme Court supports modern interpretation of tax laws for publishing
- Digital publications considered comparable to traditional print media under tax law
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.
