Expansion of 5% VAT Rate to Alpine Sports Courses in 2025 Budget Law

• Winter sports and mountaineering activities to have a VAT rate of 5%
• The budget bill proposes extending the reduced VAT measure to include courses for mountaineering activities
• The existing provision already applies a 5% VAT rate to winter sports courses
• The extension is part of the 2025 budget bill currently pending final approval in the Senate
• The change involves an amendment to item 1-septies of Table A, part II-bis, attached to DPR 633/72
• The new measure will take effect from January 1, 2025, based on the timing of transactions as per article 6 of DPR 633/72

Source: eutekne.info

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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