- 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.
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