- The 2026 Milano-Cortina Winter Olympics and Paralympics will not benefit from any special VAT exemptions.
- Some tax benefits (mainly IRES non-taxability for certain revenues) are provided for the Organizing Committee, but not for VAT, unlike EXPO Milano 2015.
- Ordinary VAT rules apply to goods and services related to the event, including ticket sales, catering, and accommodation in Italy.
- Certain B2B services (event organization, product stands, advertising) remain excluded from Italian VAT relevance.
- Non-resident entities must comply with Italian VAT obligations, either by appointing a fiscal representative or direct identification, unless they have a permanent establishment in Italy.
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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