On the one hand – objective requirement – the service must be classified as “of an
educational nature for children and young people or didactics of all kinds’, thus
including the activities of “”training, updating, requalification and professional
reconversion””
On the other hand – subjective requirement – the supplying bodies must be ‘institutes or
schools recognized by public administrations”” (answer to ruling no. 321/2023 and, ex
plurimis , responses to ruling no. 85/2021 and no. 469/2022 )
Source: eutekne.info
Latest Posts in "Italy"
- CPB: Early Exemption from Compliance Visa for VAT Credit Offsetting up to 70,000 Euros
- 10% VAT Applies to Musical Entertainment Accessory to Restaurant Services, Rules Italian Supreme Court
- Deductibility of Non-Deductible Pro Rata VAT: Cash or Accrual Basis for Businesses?
- Expense Recharging Between Unassociated Professionals: VAT Rules and Invoicing Obligations Explained
- EU VAT Showdown: Is User Data a Taxable Payment for Free Digital Services?