- Distribution of goods by solidarity purchasing groups (GAS) exclusively to members and without markups is not subject to VAT, as these are not commercial activities.
- This exemption applies if the conditions of art. 4 of DPR 633/72 (valid until December 31, 2035) are met.
- GAS are non-profit associations for collective purchasing and distribution of goods to members only, with ethical, social, and environmental aims, and without sales or catering activities.
- GAS organized as social promotion associations (APS) fall under the Third Sector Code only if registered in the national Third Sector Register (RUNTS) as APS.
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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