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VAT Treatment of Healthcare and Social Services by a Foundation: Exemption Under Article 10, Paragraph 1.

  • The Foundation was recognized in 2008 by the Region and is non-profit, focusing on promoting healthcare and social healthcare services.
  • Since 2019, the Foundation fully owns two companies: Social Enterprise Alfa, which shares its goals, and Real Estate Beta, a property management company.
  • The Foundation directs and coordinates these companies and manages extraordinary operations as per its statute.
  • The Foundation primarily operates by funding and delegating its goals to Social Enterprise Alfa, which manages a specialized outpatient clinic and is working on social healthcare projects.
  • The Foundation is accredited by the Region for home care activities and has a contract with the National Health Service for services for those over 65.
  • Home care activities include solvency interventions and services covered by the National Health Service for those over 65.
  • Home care is considered a social healthcare activity, including medical, nursing, physiotherapy, and psychological services by registered professionals, and personal care by non-registered Social Health Operators.
  • The Foundation seeks clarification on the correct VAT treatment for these services.
  • For solvency services by nurses, doctors, physiotherapists, psychologists, etc., the Foundation asks if they should be invoiced as exempt under Article 10, first paragraph, number 18 of the Presidential Decree No. 633 of 1972.

Source: agenziaentrate.gov.it

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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