- Contributions to non-repayable funds are not subject to VAT
- The Revenue Agency clarified that non-repayable contributions, which are not connected to services or goods, are not subject to tax
- The exclusion from VAT applies when the recipient is not obligated to provide anything in return
Source: ipsoa.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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