- In some cases, based on the regime applied in another EU country, it may be necessary to submit the INTRASTAT form; a declaration from the client is recommended.
- Tourist guides provide socio-cultural services, not just accompaniment, and their services are VAT-exempt under art. 10, paragraph 1, no. 22 of DPR 633/1972.
- The VAT exemption also covers related services such as audioguides and accompanying staff, but not the sale of catalogs, prints, or statistical analysis services, which are subject to their own VAT rates.
- Guided excursions in National Parks are also VAT-exempt under the same regulation.
- The exemption aims to exclude from VAT those services with significant social and cultural value, focusing on educational and promotional purposes.
Source: commercialistatelematico.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.
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