VAT Exemption for Former ONLUS Pending RUNTS Registration: Revenue Agency Clarifies Applicability for 2026

• The Italian Revenue Agency clarified that ex-ONLUS organizations awaiting registration with the RUNTS can apply VAT exemption for certain services from January 1, 2026.
• This exemption applies to services listed in art. 10, nn. 15), 19), 20), and 27-ter) of DPR 633/72, such as transport of the sick, healthcare, educational, and social assistance services.
• The VAT exemption remains valid during the period before RUNTS registration, provided the application is submitted by March 31, 2026.
• If the application is accepted, the ETS status (and related tax benefits) will be retroactively effective from the start of the tax period.

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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