- The article discusses indirect taxation on ancillary services related to the main operation.
- The taxpayer’s question is based on the concept of ancillary services in relation to the main service, aiming to apply a reduced VAT rate.
- The administration’s analysis differentiates cases and sets significant limits.
- Article 12 of D.P.R. n. 633/1972 establishes the principle of ancillary services in VAT, stating that ancillary services are not independently taxed if related to the main operation.
- Ancillary services contribute to the taxable base of the main service and share the same VAT rate.
- According to the Revenue Agency’s practice, an ancillary service must integrate, complete, or enable the main operation, be provided by the same provider, and be for the same recipient.
- A service is considered ancillary when it is not an end in itself for the client but a means to better enjoy the main service.
Source: commercialistatelematico.com
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.
