- The Italian tax authority clarified that VAT exemption for educational activities applies only when the provider is publicly recognized, typically by a Public Administration.
- A recent ruling denied VAT exemption for language courses funded by the “Resto al Sud” program due to lack of public recognition.
- The exemption requires both an objective requirement (educational purpose) and a subjective requirement (public recognition of the provider).
- The agency maintains a strict interpretation, focusing on formal recognition rather than the substantive educational purpose, which may conflict with broader EU principles.
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"
- Foundry Services for Commissioned Artworks Subject to 22% VAT, Not 5% Reduced Rate
- Applicable VAT Rate for Art Foundry Services: 5% or 22% for Commissioned Contemporary Artworks?
- 10% VAT Applies to Wood Chips and Sawdust Sales Regardless of Buyer’s Intended Use
- Understanding VAT Exemption for Businesses in Italy: Rules, Transactions, Invoicing, and Accounting Explained
- 10% VAT Applies to Wood Chips and Sawdust Sales Regardless of Buyer’s Intended Use
