Taxpayer Division
Central Directorate Small and Medium Enterprises
Answer no. 6
Purchase of educational and didactic services from foreign certifying bodies – Exemption
Applicant represents, at the national level, a large number of organizations and agencies of continuing agencies and, among them, a significant number of course managers who have obtained exemption from VAT, pursuant to article 10, first paragraph, no. 20, of Presidential Decree no. 633 of October 26, 1972 (in short, the “VAT Decree”) and who have opted for exemption from VAT obligations pursuant to article 36-bis of the same decree. 36-bis of the same decree. In light of the above, the petitioner requests information regarding the correct registration and obligations relating to the purchase of services rendered by the Certifying Bodies based in Great Britain, the United Kingdom and Italy. Certification Bodies based in Great Britain, now a non-EU country, specifically for the the purchase of services (tests) aimed at the certification of English language skills (for example, from the University of Cambridge), bearing in mind that such services in Great Britain are exempt from Value Added Tax (VAT).
Source: gov.it
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