Italian Government Considers VAT Changes for Streaming Events Residency Classification

• The Italian government is considering changes to VAT territoriality rules for streaming events
• The changes would classify streaming events as conducted in Italy if the client is not a VAT-registered entity residing abroad
• The Council of Ministers approved a draft legislative decree to implement EU directives on VAT
• The decree includes modifications to the special regime for small businesses and VAT rates
• New criteria will determine that streaming cultural, artistic, and sports events are considered as taking place in Italy
• This applies if the client is not a VAT-registered entity and resides in Italy
• The decree also includes urgent fiscal measures and extensions of regulatory deadlines
• VAT benefits for amateur sports associations have been extended
• A new consolidated customs law has been approved to simplify regulations and align with EU standards.

Source: eutekne.info

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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