- Legislative Decree 180/2024 was published in the Official Gazette on November 30
- The decree introduces new VAT territoriality criteria for virtually provided events and related access services in Italy
- These changes comply with Directive 2022/542/EU
- The new rules will take effect from January 1, 2025
- Article 7-quinquies of DPR 633/72 has been updated to include provisions for virtual events
- The provisions cover services related to cultural, artistic, sports, scientific, educational, recreational activities, including fairs and exhibitions, and related services
- These services are provided to clients who are not VAT subjects
- For VAT purposes, B2C services are considered to be performed in the state territory where the activities are physically carried out
- From January 1, 2025, a specific VAT territoriality criterion will apply to these services when they are streamed or otherwise made virtually available
- The services are considered performed in the state territory if the client is domiciled there or resides there without a domicile abroad
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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