To benefit from the VAT exemption regime, the condition for which the ship must be used for navigation on the high seas refers to ships carrying passengers for a fee or are employed in commercial, industrial and fishing activities, but does not refer to to vessels engaged in rescue or assistance operations at sea and to vessels engaged in inshore fishing. This was announced by the Inland Revenue with the response to ruling no. 120 of 17 March 2022 with which it corrected the response to ruling no. 97 of 8 March 2022
Source: ipsoa.it
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