- Payments by public entities to third-party companies for personnel supervision services can be exempt from VAT if the activity is accredited as a training course with credit recognition.
- The Italian Revenue Agency clarified this in response to a query.
- Article 14 states that payments for personnel training courses by public entities are exempt from VAT.
- The Ministry of Labor and Social Policies indicated that supervision can be considered training and may qualify for credit recognition.
- For VAT exemption, the activity must be managed by third parties and accredited as a training course with credit recognition.
- In the specific case, the exemption was denied because the supervision activity was not accredited as a training course and did not offer credit recognition.
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.
