Italy Tax Agency Clarifies Recovery for VAT on Exhibition Construction Services

The Italian Revenue Agency Dec. 18 clarified that construction management services for exhibitions are outside the scope of VAT under the Bureau of International Exhibitions agreement. Companies charged VAT for exhibition construction services can: 1) request a note of credit from suppliers within one year; 2) act against suppliers to recover undue VAT payments charged; and 3) request a refund from the tax authority. [Italy, Revenue Agency, 12/18/18]

Reference:
View Answer No. 115/2018. View Index.