- To be considered a construction company for VAT purposes, it is sufficient to have completed the works
- The only relevant company is the one that closed the construction site and can sell the completed building with VAT
- The percentage of the total work carried out by the company is irrelevant
- This was confirmed by the C.G.T. I of Reggio Emilia in a recent ruling
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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