- The Italian Revenue Agency clarified that consortium fees paid to cover general management expenses are outside the scope of VAT
- This applies when specific services are not identifiable from the consortium
- If the fees are considered consortium fees and are necessary for covering general expenses, without a reciprocal relationship, VAT does not apply
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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