- Reduced VAT rate of 4 percent applies only to contracts for removing architectural barriers, not for simple supply and installation.
- The Italian Revenue Agency confirmed this in response to a recent inquiry.
- The rule is based on the nature of the service, not the buyer’s status.
- The reduced rate is for services under a contract, not just product supply with installation.
- The distinction between a contract and installation depends on the contractual obligations.
- Without specific contractual obligations, it is considered a sale of goods, even with installation.
Source: commercialistatelematico.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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