Aforesaid training service falls within the “generic” services and the ordinary VAT territorial criteria set forth in art. 7- ter paragraph 1 lett. a) of Presidential Decree 633/72. For example, if the users are Italian taxable persons and the company providing the courses is established outside the territory of the State, the service will have territorial relevance in Italy (ie where the client is established).
Source: eutekne.info
Latest Posts in "Italy"
- 10% VAT Applies to Wood Chips and Sawdust Sales Regardless of Buyer’s Intended Use
- Understanding VAT Exemption for Businesses in Italy: Rules, Transactions, Invoicing, and Accounting Explained
- 10% VAT Applies to Wood Chips and Sawdust Sales Regardless of Buyer’s Intended Use
- Italy Postpones Implementation of Consolidated VAT Code to 2027
- Italy Updates VAT Rules: Flat-Rate Regime, Exemptions, and 5% Rate for Social Sector
