Services provided in ports, trucking terminals, airports and border railway stations which directly reflect the operation and maintenance of installations or the movement of goods or means of transport, as well as those provided by maritime supervising agents are considered as exempt international services or related to international exchanges.
This exemption refers to services carried out in ports and airports which are directly related to operation and maintenance of the systems and implies structural operations on existing structures.
Goods and services do not benefit from the exemption, even if they purchased to be used in international services or related to international exchanges.
Italian Tax Administration – Letter ruling No. 467 of the 7 July 2021 (in Italian)
Fausto Capello
Gianni & Origoni
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