- Third Party Litigation Funding services are considered exempt from VAT in Italy
- The services provided by the company have a financial nature
- The Agency of Revenue clarified this in response to inquiry number 83 on March 28, 2024
- Certification obligations are applicable for exempt services according to article 22, paragraph 1 of the VAT decree
- Invoice issuance is not mandatory for exempt services unless requested by the client before the operation is carried out
Source: ipsoa.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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