Based on the provisions of art. 17 paragraph 6 lett. a- ter ) of Presidential Decree 633/72, for the services – rendered between taxable persons (B28) – of cleaning, demolition, installation of systems and completion services relating to buildings, the VAT is paid by the client through the
reverse charge mechanism. In the context of the building interventions that can be carried out on a property, however, there are cases in which the application of the reverse charge may be doubtful, a circumstance also fueled by the literal datum of the provision, which refers to the generic notion of “completion” (non-technical term, disconnected from the categories of building interventions envisaged at the urban planning level by art. 3 of Presidential Decree 380/2001).
Source: eutekne.info
Latest Posts in "Italy"
- VAT Exemption Also Applies to Claims Management Services, Rules Italian Supreme Court
- Italy Proposes Rome as Host City for New EU Customs Authority Headquarters
- Rome Proposes to Host New EU Customs Authority, Highlighting Strategic and Historical Significance
- €78 Million VAT Fraud Uncovered in EU: ‘Nebula’ Investigation Exposes Cross-Border Tax Evasion
- VAT on Prepaid Fuel Cards: When Is It Charged—At Purchase or Refueling?
