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Articoli Correlati: VAT - exemption - international organizations

On 19 January 2021, with the response to ruling no. 45, the Italian Inland Revenue clarified, about the sales of goods and the provision of services to recognized international organizations, that the competent authorities of the Member State hosting the international body have to assess the entitlement of the VAT exemptions provided for by national legislation in accordance with the VAT Directive and, if necessary, endorse the exemption certificate or grant exemption from said visa in accordance with Regulation n. 282/2011. The tax authorities highlighted that the taxpayer must obtain the exemption certificate with reference to the non-taxable regime pursuant to art. 151 of the Directive no. 2006/112/EC and with reference to the request to be exempted from the obligation to endorse it, exemption must be requested from the Member State hosting the international organization. The competent authorities of the host Member State of the international body must assess the entitlement of the VAT exemptions provided for by the national legislation in compliance with the VAT Directive and, if necessary, endorse the exemption certificate or grant exemption from said Visa in compliance to Regulation no. 282/2011.