- Non-commercial entities in Italy are those not primarily engaged in commercial or agricultural activities, such as public bodies and private associations.
- VAT applies to non-commercial entities only if they engage in commercial or agricultural activities.
- Activities are considered commercial if they are habitual, even if not organized as a business.
- Non-commercial entities are liable for VAT on certain transactions, especially those involving specific payments or contributions.
- Certain public authority activities are always considered commercial, such as a municipality managing an airport.
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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