Ruling 254: VAT treatment of routine maintenance work to be performed on vessel under temporary importation

The repainting of the deck and interior, the replacement of the rigging and the Plexiglas of the portholes to be carried out on the pleasure boat can benefit from the non-taxable regime referred to in article 9, paragraph 1, n. 9 of the VAT decree. The provision of services performed on goods of foreign origin not yet definitively imported, on which the treatments identified in article 176 are performed, are therefore eligible for the VAT non-taxability regime of the TULD.

Sources:

• eutekne.info
• gov.it
• ipsoa.it

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