This note provides clarifications regarding the request formulated by a Regional Directorate regarding the VAT regime applicable to provision of services relating to claims management activities carried out by insurance companies operating in class no. 18 “Assistance” (referred to in Article 2, paragraph 3,of the Legislative Decree of 7 September 2005, n. 209), as part of contracts of reinsurance, by virtue of mandates with representation received from the companies reassured.
Source: gov.it
