The transfer of a trademark registered with the Italian registration Authority (Ufficio Italiano Brevetti e Marchi) together with a business as a going concern located in a third Country is a supply of services for VAT purposes and it is not part of the transfer of a going concern.
Considering that the transferor and the transferee of the trademark are VAT taxable persons not established in Italy, the transaction is outside of VAT scope in Italy, due to a lack of territorial requirement.
The registration of the trademark transfer with the Italian registration Authority (Ufficio Italiano Brevetti e Marchi) is carried out paying € 200 as register tax.
Italian Tax Administration – Letter ruling No. 536 of the 6 August 2021 (in Italian)
Contribution by Fausto Capello – Gianni & Origoni
