This circular provides initial clarifications regarding the provisions relating to
VAT introduced by Legislative Decree no. 146 of October 21, 2021 (hereinafter “Tax Decree
2022”), converted, with amendments, by Law no. 215 of December 17, 2021, with the purpose of
of illustrating its overall content and facilitating its reading.
The illustration of the above-mentioned provisions takes into account, among other things, the contents of
the documentation relating to parliamentary work, with particular regard to the reports and the
and the Dossiers of the Chamber of Deputies and the Senate of the Republic.
The regulatory provisions in question are subdivided on the basis of the content that characterizes them, and the related VAT regulations are broken down on the basis of their content.
and the related VAT regulations are examined in the corresponding paragraphs of this Circular
paragraphs of this circular:
1. transactions with European Union bodies in response to the COVID-19 pandemic (article 5, paragraphs 15-bis and 15-ter);
2. transactions carried out by associative bodies (article 5, paragraphs 15-quater to 15-sexies);
3. international transport services carried out by sub-carriers (article 5-septies).
Source: gov.it
