- The VAT treatment of photovoltaic plant sales depends on whether the plant is classified as movable or immovable property.
- Movable plants are taxable when sold by a taxable person, with the transaction date being delivery or invoice/payment date.
- Immovable plants follow VAT rules for instrumental buildings, with the transaction date being the transfer deed signing.
- Only sales of plants located in the state are relevant for territoriality.
- Sales of immovable plants are taxable if done by construction companies within five years of completion or optionally by other sellers.
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.
Latest Posts in "Italy"
- Standard VAT Rate Applies to Hearing Aid Repairs; Reduced Rate Only for Sales, Not Services
- Italian Tax Authorities Clarify VAT Duties of Fixed Establishments in EU Contract Negotiations
- No VAT Deduction for In-House Companies Donating Works Free to Sole Shareholder Municipality
- Updated VAT Deduction Rules for Non-Profit Entities: Objective Criteria for Mixed-Use Purchases
- Italy’s Customs Data Hub Reform: Opportunities and Challenges for SMEs and Tax Compliance in 2025














