The training services provided by the teachers, in the context of courses managed by
third parties, do not benefit from the VAT exemption pursuant to art . 10 paragraph 1 no
20 of Presidential Decree 633/72, in the case of lessons not given “on a personal basis”
This is the main clarification provided by the Revenue Agency in its response to
question no. 279 published yesterday, April 4, 2023
Sources:
