- 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.
Latest Posts in "Italy"
- No VAT Relief for Milano-Cortina 2026 Winter Olympics: Standard Rules Apply
- Applicable VAT Rate for Food Supplements Classified Under NC Code 21069092 in Italy
- Italy Updates VAT Exemption Rules for SMEs Operating Across EU Borders, Streamlining Compliance
- 10% VAT Rate Applies to Food Supplements Classified Under Code 210690, Confirms Tax Agency
- Protective Shields Against Radiation Not Eligible for 5% VAT, Must Apply Standard 22% Rate
