Sales of educational services by independent professionals to professional organizations are not VAT exempt.
- Article 11(1)(a) of Law No 212 of 27 July 2000 – Treatment for VAT purposes of training services rendered by individual lecturers to speakers. VAT treatment of training services rendered by individual speakers to training course organisers
- Article 5 and Article 10, first paragraph, no. 20), of Presidential Decree no. 633 of 26 October 1972.
- The applicant seeks clarification in order to identify the correct tax treatment for VAT treatment for VAT purposes of fees received by third parties, other than instrumental bodies and instrumental bodies and SAFs, i.e. independent speakers, for the training activities carried out on the basis of training activities carried out on the basis of cooperation/convention/collaboration agreements with territorial agreements with the territorial orders. (..)
- The exemption provided by article 10(1)(20) of the VAT Act only applies to supplies of educational services carried on by schools, institutes and similar organizations, recognized by the competent public administrations, or by other not-for-profit organizations which act under the control and responsibility of professional orders,
Source Agenzia Entrate
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