Children’s educational services provided through the supply of educational and recreational material. Supply of goods and not a supply of service.

The online sale of a box containing materials useful for playing a game, having an
educational-recreational nature, including video tutorials made by the operators of a
non-profit organization as part of their educational activity aimed at children, must be
subject to the VAT rate. ordinary, since the facilitation provided for in Table A , part II-bis,
attached to Presidential Decree 633/72 for “educational services for children and youth
and educational services of all kinds” provided by ‘social cooperatives and their
consortia’ is not applicable “. This VAT treatment is also responsible for the transport
and shipping costs associated with it

Sources:

• eutekne.info
• gov.it

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