Italian Revenue Agency Clarifies VAT Rules for Trademark Transfers as Taxable Supply of Services

• The Italian Revenue Agency issued Letter No. 210/2025 on August 19.
• The letter clarifies VAT rules for trademark transfers.
• A company acquired trademark and IP rights to replace a prior license.
• The company sought clarification on whether the transaction was a business branch transfer or a taxable supply.
• The Tax Agency determined it was not a business branch transfer.
• The transaction involved only assets, not personnel, contracts, or organizational structure.
• It was classified as a supply of services subject to VAT.
• The transaction is subject to a fixed registration tax of 200 euros.

Source: news.bloombergtax.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.