The supply of services carried out by a VAT taxable person not established in Italy for the maintenance of the railway infrastructure relate to an immovable property and reverse charge mechanism is applicable.
Source Italian Tax Administration – Letter ruling No. 549 of the 19 August 2021 (in Italian)
Contribution by Fausto Capello – Gianni & Origoni
Latest Posts in "Italy"
- Reduced VAT May Not Apply to All Hotel Accommodation Ancillary Services, EU Judges Say
- Italy Clarifies VAT Rules for Intra-EU Goods Supplies and Milestone Payments
- Italy Approves Unified VAT Code and Updates ATECO Classification for Modernized Tax Compliance
- Italy Mandates Digital Link Between POS Terminals and Fiscal Registers Starting 2026
- Guide to POS and Fiscal Device Linkage: Procedures, Registration, Compliance, and Exemptions
