- The Italian Revenue Agency clarified the VAT treatment for modular prefabricated houses supplied by EU-registered sellers to private consumers in Italy.
- Non-resident sellers can apply the reduced VAT rate (4% or 10%) if “first home” requirements are met, but cannot use the OSS regime for these sales.
- Modular prefabricated houses are considered immovable property if they are not easily dismantled or removed.
- The classification depends on whether the construction is fixed to the ground in a way that removal would require significant effort or cost, requiring case-by-case assessment.
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.
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