- Fully finished modular homes in Italy are generally VAT-exempt unless sold by a construction company.
- If sold by a construction company, reduced VAT rates of 4% (first homes) or 10% apply, provided buyers meet specific conditions.
- False buyer declarations to obtain reduced VAT rates result in a 30% penalty and interest, but the seller is not liable.
- Such homes must be registered in the Italian land registry.
- The EU One Stop Shop (OSS) system cannot be used for these sales; Italian VAT obligations must be met directly.
Source: regfollower.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.
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