Visitor and Security Services at Museums Not Exempt from VAT, Clarifies Tax Agency

• Visitor reception and security services at a museum are not eligible for VAT exemption under art. 10 n. 22 of DPR 633/72.
• The Italian Revenue Agency clarified this in response to inquiry n. 161.
• The inquiry involved outsourcing services related to managing a monumental complex, including visitor reception, public information, opening and closing premises, assistance to disabled visitors, surveillance, access regulation, and visitor flow management.
• The inquirer believed these services could be VAT exempt as they relate to museum visits.
• The Agency stated that exemptions apply only to services directly related to the main service of visiting a cultural site.
• The services in question are part of ordinary management and operation, not directly connected to the visit itself.
• The Agency had previously excluded such exemptions in resolution n. 149/2007 for services related to the organizational management of municipal museums.

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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