VAT Exemption for Tour Guides Only with Paid Entry Ticket, Clarifies Tax Agency

• IVA exemption for guide services only if an entrance ticket is paid
• The presence of a ticket is essential according to the Revenue Agency
• Recent clarification by the Revenue Agency on VAT treatment for guide services
• Interpretation is based on article 10 of DPR 633/72
• Exemption applies to services related to libraries, discos, museums, galleries, monuments, and similar venues

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.