Standard VAT rate applies. It is necessary to refer to the provision of a residual nature contained in paragraph 1 of the art. 3 of the VAT Decree, on the basis of which services are rendered, among other things, for consideration depending on obligations to do, not to do and to allow, whatever the source.
Latest Posts in "Italy"
- Italian Tax Agency Confirms Exclusion of Asset Sales from VAT Deduction Pro Rata Calculation
- Italy’s e-Invoicing System Offers Key Lessons
- Impact of Invoicing Without Payment: Understanding the Principle of VAT Formality
- Deadline Extended for Issuing Credit Notes in Insolvency Proceedings, Clarifies Italian Tax Agency
- Cultural Services Exempt from Taxation: Guided Tours Qualify, Bridge Crossing Does Not
