- The taxpayer division and central direction for small and medium enterprises issued a response regarding VAT treatment for digital skills certifications.
- The inquiry concerns whether digital skills certifications X and Y, issued by an accredited entity, qualify for VAT exemption under a specific decree.
- ALFA is officially recognized for promoting digital skills and certifying them to aid public administration and business modernization.
- Certification X is mandatory for certain educational rankings and attests to specific digital skills.
- Certification Y is key for educators’ digital skills development and is integrated into national strategies.
- The entity seeks clarification on VAT exemption applicability and potential exclusion causes.
- The certifications are not linked to a training course but are argued to serve public interest, similar to other recognized certifications that are VAT exempt.
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.
