- The Italian Revenue Agency issued guidance on VAT for window supply and installation.
- A company in retail and home improvement sought clarification on the reduced 4 percent VAT rate.
- The 4 percent VAT rate applies only to service contracts aimed at removing barriers.
- Supply-with-installation contracts are considered sales if the main purpose is delivering goods.
- The reduced VAT rate does not apply if the contract’s main obligation is delivering goods.
- The predominant value was related to the windows, not installation, excluding the reduced rate.
Source: news.bloombergtax.com
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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