By circular N ° 800 of January 17, 2020, the administration clarifies the scope of the concept of “performer” devoted to Annex B, point 18 °, of the amended law of February 12, 1979 concerning the tax on added value. The Budget for 2020 provides for the application of the super-reduced VAT rate of 3% for services provided by writers, composers and performers. The super-reduced rate does not apply to, among other persons, impresarios and persons participating in television and radio commercials.
Source Circ. 800
