VAT Deduction for Non-Profit Sports Clubs: A Guide to Compliance

• Non-profit amateur sports clubs (SSD) are often audited for improper VAT deductions.
• SSDs are considered commercial entities and are subject to VAT.
• SSDs are entitled to VAT deductions only on their commercial activities, not on their institutional activities.
• SSDs can deduct VAT on purchases related to their commercial activities.
• SSDs cannot deduct VAT on purchases related to their institutional activities.
• The VAT deduction rules for SSDs are based on the combined provisions of Articles 19, paragraph 2 and 4, of Presidential Decree 633/72.
• The VAT deduction rules for SSDs are based on the principle that VAT cannot be deducted on purchases related to exempt or non-taxable operations.
• The VAT deduction rules for SSDs are based on the principle that VAT cannot be deducted on purchases related to operations that are partially exempt or non-taxable.
• The VAT deduction rules for SSDs are based on the principle that the amount of VAT that cannot be deducted is determined according to objective criteria.

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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