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Commentary

Exceptions to the general rules (Italy)


24 Italy

The following are some of the most important exceptions to the general rules above:

  1. Ìý

    •ÌýÌýÌýÌý Services connected to immovable property such as construction services, property management, services of estate agents, and hotel accommodation.

  2. Ìý

    These services are subject to VAT according to the place where the immovable property is physically located.

  3. Ìý

    •ÌýÌýÌýÌý Passenger transport.

  4. Ìý

    VAT is applied in Italy only with respect to routes covered in Italy.

  5. Ìý

    •

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