Italy Tax Agency Clarifies VAT Territoriality Rules for Services Facilitating Participation in Events

The Italian Revenue Agency April 1 issued Letter No. 94/2026, clarifying VAT on facilitation services for participation in events held in Italy. The taxpayer, an Italian company, provided organizational and logistical services to a non-EU VAT-taxable client, for film and cultural events in Italy. The taxpayer acted under a mandate without representation, purchasing services from Italian suppliers and re-invoicing them to the client with a separate markup. The taxpayer sought clarification on whether these services related to accessing events under Italy’s VAT Decree. Upon review, the Tax Agency clarified that: 1) the services weren’t for the granting or marketing of ...