4% VAT for university canteen service clarified by the Revenue Agency

• The Agenzia delle Entrate clarified that the university canteen service can benefit from a reduced VAT rate of 4%.
• The service must have different menus and predetermined prices, including drinks and one or more hot or cold dishes.
• Users must show their university badge to access the meal.
• The reduced VAT rate applies to both the user-concessionaire relationship and the concessionaire-conceding relationship.

Source: agenziaentrate.gov.it

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.

---

---