- For construction subcontracting, reverse charge VAT under Article 17(6)(a) of DPR 633/72 continues to depend on whether the service falls within the current ATECO “Construction” section (Section F).
- The Italian Tax Authority said that the ATECO 2025 reclassification matters: only services still objectively attributable to Section F qualify for reverse charge.
- “Restoration of historic buildings” has been moved from Section F under ATECO 2007 to Section S (“Artistic, sports, entertainment and amusement activities”) under ATECO 2025, code 91.30.01.
- As a result, VAT on “restoration of historic buildings” is no longer subject to reverse charge and must be charged under the ordinary VAT rules.
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.
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