- The inquiry was submitted jointly by the company ALFA and its subsidiary BETA-GAMMA, representing the VAT Group.
- The VAT Group BETA operates in the renewable energy sector, focusing on photovoltaic plants.
- As of January 1, 2023, the VAT Group includes several companies, with more joining in 2025.
- The parent company designs, organizes, develops, and finances photovoltaic plants, providing services outside the VAT scope within the group.
- The VAT Group representative handles the construction and maintenance of photovoltaic plants, also outside the VAT scope.
- Participating companies manage the photovoltaic plants and incur costs for acquiring rights and services, mostly not subject to tax.
Source: agenziaentrate.gov.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.
Latest Posts in "Italy"
- EU Authorization for Italy Extended Until December 2028; Further Extension Requests Due by March 2028
- VAT Advance Payment 2025: Deadlines, Calculation Methods, and Exemptions Explained
- VAT Exemption for International Transport Extended to Intermediaries Under New Legislative Decree 186/2025
- VAT audit focus on year-end transfer pricing adjustments
- Fixed Registration Tax Applies to Partial Nullity of Bank Contracts, Not VAT-Registration Alternativity Principle
