Public consultation on the draft provision on VAT territoriality of the rental, rental and similar services of pleasure boats

In consultation on the Agency’s website, the draft provision, contributions can be sent until June 3

A public consultation is open on the Agenzia delle Entrate website on the draft provision on VAT territoriality of the rental, rental and similar services of pleasure boats, in implementation of article 1 paragraph 725 of the Budget Law 2020. Until Wednesday 3 June operators will be able to view the draft – pdf and send their comments and proposals via email to the email address [email protected] . The Agency will take into account the contributions for the drafting of the final provision, in line with the Union framework. The purpose, in fact, is to share with the operators the choices made in the provision relating to the various application profiles, which affect a sector of importance for the country’s economic system. The points of the provision – Implementing article 1 paragraph 725 of law no. 160/2019 (Budget Law 2020), the provision identifies the means and test methods suitable for demonstrating the use and use of the pleasure boat outside the European Union. To this end, the concepts of pleasure craft, supplier, pleasure boat user and test vehicle are defined and the obligation to keep documentation certifying the actual use of the boat is regulated. 

Source: gov.it

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