Ruling 591: Services to the Italian army acting on behalf of NATO

The non-taxable VAT regime is applied if the Italian army acts on behalf of the organization established under the Treaty (NATO), the final beneficiary of the same. If, on the other hand, EI does not act in this capacity, ie carrying out its activity not on behalf of NATO, these operations are subject to the ordinary VAT regime.

Sources:

• gov.it
• ipsoa.it

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