The separation of activities for VAT purposes is available in case of objectively autonomous activities carried out by the same legal entity to allow an efficient creditability of input VAT.
Source Linklaters
Latest Posts in "Italy"
- No VAT Relief for Milano-Cortina 2026 Winter Olympics: Standard Rules Apply
- Applicable VAT Rate for Food Supplements Classified Under NC Code 21069092 in Italy
- Italy Updates VAT Exemption Rules for SMEs Operating Across EU Borders, Streamlining Compliance
- 10% VAT Rate Applies to Food Supplements Classified Under Code 210690, Confirms Tax Agency
- Protective Shields Against Radiation Not Eligible for 5% VAT, Must Apply Standard 22% Rate
