Winter sports courses with a VAT rate of 5%

• Decree Omnibus (D.L. n. 113/2024) has introduced a reduced VAT rate of 5% for winter sports courses
• The reduced VAT rate applies to courses related to winter sports, as identified by the relevant Federations
• The courses must be taught by individuals registered in specific regional or national registers
• This provision is valid until December 31, 2024
• The reduced VAT rate does not apply to sports teaching services that are exempt or excluded from VAT.

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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