- The Italian Revenue Agency clarified that reimbursements from local entities to employers for paid leave hours granted to employees holding elected positions do not fall under VAT application
- These reimbursements do not meet the conditions to qualify as paid service provisions
- This clarification was provided in response to ruling number 261 published on October 9, 2025
- Article 77 of Legislative Decree 267/2000 establishes that the Republic protects the right of citizens called to hold public offices in local administrations to carry out their mandate
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.
Latest Posts in "Italy"
- Applicable VAT Rate for Food Supplements Classified Under NC Code 21069092 in Italy
- Italy Updates VAT Exemption Rules for SMEs Operating Across EU Borders, Streamlining Compliance
- 10% VAT Rate Applies to Food Supplements Classified Under Code 210690, Confirms Tax Agency
- Protective Shields Against Radiation Not Eligible for 5% VAT, Must Apply Standard 22% Rate
- VAT Treatment of Modular Prefabricated Houses Supplied by EU Sellers to Italian Private Consumers
