Following the publication in the Official Gazette of Law 112/2023, which converts Legislative Decree 75/2023 (referred to as the “PA-bis decree”), important points for consideration arise in the realm of amateur sport, especially concerning aspects with notable impact on sports organizations. Specifically, reference is made to Article 36-bis of the aforementioned decree, which establishes the exemption from VAT for services related to sports practice, including educational and training services, provided to individuals engaged in sports or physical education by non-profit entities, including amateur sports organizations defined in Article 6 of Legislative Decree 36/2021.
Furthermore, in paragraph 2, the mentioned Article 36-bis includes a rule of authentic interpretation, wherein educational and training services provided prior to the effective date of the conversion law are understood to fall within the scope of application of Article 10, paragraph 20, of Presidential Decree 633/72.
Source: eutekne.info
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