Playrooms and supplementary and experimental early childhood service activities that do not provide a canteen service and an equipped space for children to rest in the afternoon are not assimilated to nursery schools. Therefore, the services rendered cannot benefit from the VAT exemption provided for nursery schools.
Sources:
Latest Posts in "Italy"
- Companies Must Opt for VAT Group by September 30 for 2026 Implementation
- Italian Tax Authorities Clarify VAT Deduction on Imports by Non-Owners for Cross-Border Businesses
- Italian Tax Agency Clarifies VAT Adjustment Notes During Preventive Agreement Proceedings
- Italian Tax Agency Confirms Exclusion of Asset Sales from VAT Deduction Pro Rata Calculation
- Italy’s e-Invoicing System Offers Key Lessons
