VATupdate

The reform of the VAT exemption for commercial activities by non-profit associations

In this article we illustrate the reform of the VAT exemption of some commercial activities carried out by non-profit associations introduced by paragraphs 15- quater to 15- sexies of art. 5 of Law Decree 146/2021 (so-called “Tax and Labor Decree ”), converted into Law 215/2021, whose entry into force was postponed for two years, to January 1 , 2024 , by paragraph 683 of art. 1 of Law No. 234 of 2021 ( Budget Law for 2022 ).

Source: commercialistatelematico.com

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