5% VAT Rate Introduced for Winter Sports Courses in Italy from August 10, 2024

• Italy introduced a 5% VAT rate for winter sports courses effective from August 10, 2024
• The VAT rate applies to activities recognized by relevant sports federations
• Eligible activities include skiing, snowboarding, and sledding
• Instructors must be certified and listed in regional or national registers
• The change is part of the DL 113/2024, currently undergoing parliamentary conversion into law.See also https://www.ipsoa.it/documents/quotidiano/2024/08/29/corsi-attivita-sportiva-invernale-aliquota-iva-5

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.

---

---