The cleaning and sanitation services of the vaccine hubs are subject to the VAT exemption regime provided for the sale of vaccines against COVID-19, without prejudice to the right to deduct the tax.
The Inland Revenue clarified that the cleaning and sanitation services of the areas set up for the vaccination campaign are also attributable to the services” strictly connected ” to the COVID-19 vaccines (“Vaccination Hubs’). They therefore benefit from the VAT exemption, without prejudice to the right to deduct input VAT.
Sources:
Latest Posts in "Italy"
- Italy: VAT Compliance Seal Does Not Shield Directors from Criminal Liability
- Italy: VAT-Exempt Cultural Services Not Always Exempt from Ticket Issuance
- Italy to Introduce New Tax Code in November
- Italy: EU Court Says Boat Maintenance in Germany Not VAT Import
- Italy VAT Warehouse 2026-2027: How It Works and What Changes
