- The Italian Revenue Agency clarified VAT treatment for services purchased by an Italian company on behalf of a non-EU client for events in Italy, under a mandate without representation.
- Services like catering, accommodation, ticketing, and travel are not considered “accessory” to event access services.
- These services must be invoiced to the non-EU client according to the specific VAT territoriality rules for each service.
- Only services directly related to granting access to events (e.g., ticket sales) are considered “accessory” for VAT purposes, as defined by EU regulations and court rulings.
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.
Latest Posts in "Italy"
- Yacht Transfer to Italy Under VAT Exemption
- Group VAT Allowed with Indirect Joint Control
- Credit Note Invalid in Cashback for Reverse-Charge Transactions
- VAT Exemption Also Applies During Liquidation
- EGC VAT Case T-231/26 (Agenzia delle Entrate Direzione Provinciale Genoval) – Questions – VAT deductibility of general expenses for auctioneers under margin scheme
