Recharge of the electronic purse for the purchase of goods not yet defined is not relevant for VAT purposes

The recharging of the electronic purse, whose credit can be used to purchase goods not yet defined at the time of recharging, should not be considered a relevant transaction for the purposes of VAT, but a mere transfer of money excluded from the scope of the tax. This was clarified by the Inland Revenue with the response to ruling no. 52 of January 25, 2022

Sources:

• ipsoa.it
• gov.it

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