- The tax relief applies only to services under contract work agreements.
- Supplies with installation of goods for overcoming architectural barriers cannot benefit from the 4 percent VAT rate.
- The reduced VAT rate is applicable only to service provisions under contract work agreements.
- The principle is outlined in response to inquiry number 212/2025 by the Revenue Agency.
- The case involved the supply and installation of fixtures for overcoming architectural barriers.
- The applicant asked if the 4 percent VAT rate could apply to mere purchases without a contract work agreement.
- The tax relief provision is in Table A, part II, attached to DPR 633/72, for services under contract work agreements.
- The fixtures meet technical requirements for architectural barriers but lack a contract work agreement.
- The Revenue Agency distinguishes between supply with installation and service provision under contract work.
- Past principles state that the contract’s main purpose determines if it is a supply with installation.
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.
