- The VAT exemption regime is not applicable to operations involving a public research entity acting as the implementing body of a project funded by the National Plan for Complementary Investments.
- This clarification was provided by the Italian Revenue Agency in response to a query published on August 6, 2025.
- The VAT exemption applies to operations conducted by a national taxpayer directly with the European Union as the project client or in favor of companies or entities with research or association contracts with the EU, provided the projects are funded with EU funds.
- In this case, the project is funded solely with national funds from the Italian state budget, which is also the client.
- The Italian Revenue Agency also stated that the 10 percent VAT rate is not applicable to the construction of structures and complexes for higher education if the primary use is not educational or training activities.
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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