‘These services are configured as educational services, and as such, if rendered to taxable persons, they are subject to the VAT territoriality criteria envisaged for “generic” services pursuant to art. 7- ter paragraph 1 lett. a) of Presidential Decree 633/72, with relevance in the client’s State. If, on the other hand, the services are rendered to ‘private consumer’ clients (B2C), the territorial relevance depends on the place where the service is actually carried out, pursuant to art. art. 7- quinguies lett. a) of Presidential Decree 633/72 (corresponding to Article 54 of Directive 2006/112 / EC).
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