- Solidarity Purchase Groups (GAS) distribute collectively purchased goods exclusively to members without profit or mark-up, focusing on ethical, social, and environmental goals.
- Current law (Law 244/2007) considers these activities non-commercial for VAT purposes; distribution to members is not treated as a sale of goods.
- From January 1, 2026, new tax rules for Third Sector entities will apply, potentially shifting some operations to VAT exemption.
- The GAS association requests confirmation that these VAT exemptions and non-commercial status will continue to apply under the new rules.
- The Italian Revenue Agency’s response is limited to the tax aspects and does not assess the actual existence of the association or its activities.
Source: agenziaentrate.gov.it
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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