- VAT rate of 4% applies to the removal of architectural barriers in a museum
- The rule focuses on the nature of the works rather than the disability of the beneficiary
- The Italian Revenue Agency clarified this in response number 267 published on December 19, 2024
- The case involves a municipality planning to make a museum more accessible to people with hearing and visual impairments
- The museum will include alternative formats and specific tools to ensure a suitable visit experience for people with motor, sensory, or cognitive disabilities
- The VAT treatment refers to item 41-ter of Table A, Part II, attached to the legislation
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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