- Payments for analyses, tests, and diagnoses by official laboratories are not subject to VAT.
- The Italian Revenue Agency clarified this in legal advice no. 5, published on March 9, 2026.
- Such activities are not considered commercial because they are performed by public entities acting as public authorities.
- Both conditions must be met: the activity is by a public entity and in the exercise of public authority.
- Official laboratories are legally required to perform these controls, confirming the non-commercial, authoritative nature of the service.
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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