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Ordinary or flat-rate VAT regime for entertainment activities? Evaluating the most advantageous option.

  • The text discusses the tax regime for entertainment activities in Italy.
  • For smaller entertainment activities (up to a business volume of 25,822.84 euros) and for traveling shows, a flat-rate system for determining the taxable base for VAT is provided.
  • This system is set at 50% of the total amount of fees collected, with total non-deductibility of the tax paid on purchases.
  • The taxpayer has the option to apply the tax in the ordinary ways; this option is effective until it is revoked and is binding for a five-year period.
  • The text poses the question of how to evaluate the most convenient regime.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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