- The new regulation concerns services of a social-health and assistance nature.
- Article 4 of Legislative Decree No. 186, published on December 4, 2025, introduces a 5% VAT rate.
- The reduced VAT applies to certain social-health services provided by social enterprises.
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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