Территориальность налога на добавленную стоимость на услуги с исключениями: Статья 7-квартал.

Статья 7-ter декрета Президентского указа № 633/72 содержит правила налогообложения НДС в отношении предоставления общих услуг. Эта статья предусматривает, что в отношениях между хозяйствующими субъектами (B2B) налогообложение НДС в стране заказчика применяется к предоставлению общих услуг. Налогообложение осуществляется по механизму обратного обложения ("обратный заряд"). В отличие от этого, при предоставлении услуг конечным потребителям, общее правило территориальности налога на добавленную стоимость предусматривает налогообложение в стране поставщика. Это значит, например, что если французский частный лицо совершает покупку в Италии, ему будет начислен итальянский НДС. Помимо этой общей системы существует ряд исключений. Это правила, предусматривающие иное применение НДС в отношениях B2B и B2C. В частности, статья 7-quater декрета Президентского указа № 633/72 содержит ряд положений, отклоняющихся от общих принципов, предусмотренных предыдущей статьей 7-ter. В этой статье рассматриваются все необходимые сведения для применения НДС в связи с исключениями в предоставлении услуг.

Принципы территориальности услуг с НДС

В дополнение к общей системе территориальности операций B2B законодательство предусмотрело ряд исключений (статьи с 7-quater по 7-septies). Это исключительные правила, применяемые к налогообложению НДС в зависимости от конкретных релевантных обстоятельств. С практической точки зрения эти исключения не всегда просты для понимания. Это происходит потому, что операция, обуславливающая исключение, явно определяет основание для территориальности НДС и неявно - его отсутствие. Поэтому давайте рассмотрим каждую возможную ситуацию, предусмотренную декретом Президентского указа № 633/72, отдельно.

Услуги, связанные с недвижимостью: применение НДС

Пункт 1, буква a) статьи 7-quater указывает, что налогообложение НДС в отношении услуг, связанных с недвижимостью, связано с местонахождением самого имущества. Это означает, например, что если предоставляется услуга, связанная с итальянской недвижимостью, на нее будет начислен итальянский НДС, даже если поставщик услуги является иностранным субъектом. Давайте более детально рассмотрим этот концепт.

Определение недвижимости

Начальной точкой для понимания правил о трансграничных услугах, связанных с недвижимостью, является определение недвижимости. К недвижимому имуществу относятся:

• Objects that are permanently attached to the ground, meaning that the mobile property cannot be separated from the immovable property (land or building) without altering the functionality of the property itself or when uneconomic adaptation interventions must be carried out in order to reuse the property in another context with the same purposes. Basically, industrial plants and machinery anchored to the ground (e.g. by means of masonry works or by means of foundation bolts or base frames of the machinery) can be considered as immovable property.

Once the properties are identified, it is necessary to understand what is meant by services related to immovable property.

Services related to immovable property

According to article 47 of Directive no. 2006/112/EC, services that have a sufficiently direct link with immovable property are considered services related to immovable property. In particular, article 31-bis, paragraph 1 letters a) and b) of EU Regulation 282/2011 provides criteria for objectively identifying the existence of a sufficiently direct link with immovable property. As far as services are concerned, the following types are covered by article 7-quater:

• The granting of rights to use immovable property, such as renting, subleasing, granting and sub-granting of immovable property;
• Contracts, subcontracting and other supplies related to construction, repair, modification, maintenance, design and work management;
• Appraisals, i.e. services aimed at objectively identifying specific factual elements concerning the individual property examined, in relation to their quantity, quality, value, etc., based on specific technical-scientific knowledge or calculations;
• Services of engineers, architects, supervision offices and others that, in general, relate to the preparation and coordination of the execution of construction works for a specific property;
• Intermediation services concerning the sale of property (including the construction or transfer of real rights over them) and the granting of rights to use them (renting, subleasing). These include typical services provided by real estate agencies. Intermediation services provided by tourist and travel agencies (e.g. hotel booking) are excluded and subject to the general rule of article 7-ter of DPR no. 633/72;
• Provision of accommodation in the hotel sector or in similar sectors. This includes the provision of accommodation in holiday campsites or on equipped camping sites.

Services related to immovable property: territoriality of VAT

Services provided in connection with immovable property are subject to VAT in the country where the property is located (regardless of the client and the supplier). If a foreign supplier provides a service related to Italian property, they are required to pay Italian VAT. To do this, the foreign operator must identify themselves directly in Italy or appoint a fiscal representative in Italy. In this way, they can issue an invoice showing Italian VAT. It is important to note that the rule refers to the property to determine territoriality, not the holder, so the criterion applies to both private individuals and companies (for services received on properties).

EXAMPLE: Imagine a real estate agency that has carried out brokerage activity on an Italian property for a non-resident buyer. The real estate agency must issue an invoice with Italian VAT, as the property is located in Italy.

Services related to international passenger transport

Letter b) of article 7-quater of DPR no. 633/72 establishes the VAT territoriality rules for international passenger transport. International passenger transport is considered to be transport of persons carried out within the EU, where the place of departure and the place of arrival are located in two different member states, and is considered to be carried out in Italy in proportion to the distance covered there, regardless of the nature of the client. For air or sea transport, considering the difficulty of determining the value of a single transport service, the application of specific flat-rate percentages is allowed, namely 5% and 38% respectively. This criterion applies both when the client is a private individual and when the client is a company or self-employed worker.

• Transport exclusively in Italy: fully subject to VAT;
• Transport exclusively abroad, both in the EU territory and outside the EU: completely exempt from VAT;
• Transport partly in Italy and partly abroad: the operation is not subject to VAT for the part actually carried out in Italy, and exempt for the foreign part of the journey.

Transport service provision

Therefore, the consideration for a transport service carried out partly in Italian territory and partly abroad falls within the scope of VAT only for the part carried out in Italy. However, in most cases, the part of the transport service carried out in Italy is subject to a non-taxable regime. This is the VAT non-taxable regime for international transport (formerly article 9 of DPR no 633/72).

What is meant by international transport?

International transport of passengers (by land, sea or water) is considered to be transport to or from Italy within the framework of a single contract. In these cases, the portion relevant for VAT purposes in Italy, limited to the distance covered, is non-taxable. The taxable part related to foreign transport is outside the scope of VAT. Therefore, the supplier established in Italy must split the total amount charged in the invoice, separately indicating the VAT-exempt portion and the non-taxable portion. For more information, see "International VAT services: territoriality."

Catering services

The letter c) and d) of article 7-quater of DPR no. 633/72 establish the VAT territoriality rules for catering services. These services consist of the provision of food (prepared or unprepared) or beverages accompanied by sufficient support services to allow immediate consumption. These services are subject to VAT only if they are provided in Italy, regardless of the recipient or the client. If the catering service is provided by a non-resident subject to an Italian resident taxable person, the latter must subject the service to VAT using the reverse charge mechanism. The Italian recipient does not have to fulfill intrastat obligations for the service received, as it is a domestic service falling under article 7-quater. If catering services are provided during a non-intra-Community transport, the operation is considered relevant in Italy if it is physically carried out within the territory of the State, including national waters or national airspace. However, if the services are provided on board a ship, airplane or train, for the part of a journey carried out within the EU, they are taxable in Italy if the place of departure is situated within the territory of the State.

Restaurant services

Restaurant services are provided on the premises of the supplier, while catering services are provided at different locations. To determine the VAT territoriality of these services, it is necessary to distinguish whether the service is provided:

• On board a ship, airplane or train, during a journey carried out in the EU. In this case, the operation is relevant in Italy if the place of departure of the transport is in Italy.
• Service provided in different premises. If the service is provided in public premises or others, the operation is relevant in Italy if it is actually carried out there.

In both cases, however, the rules apply if the services are provided for a specific consideration. If they are included in the price of the transport, they are subject to the rules applicable to transport itself.

Rental and leasing services for means of transport

The letter e) of article 7-quater of DPR no. 633/72 establishes the VAT territoriality rules for financial leasing and short-term rental services within the EU. The service provision derived from leasing and rental contracts and similar short-term arrangements for means of transport is considered to be carried out in the territory of the State when the means of transport are made available to the recipient in the territory of the State and as long as they are used within the Community. The place of provision of services for pleasure craft is considered to be outside the European Union, unless the actual use and enjoyment of the service outside the EU is demonstrated through appropriate evidence.

Pleasure craft

Pleasure craft means any construction of any type and with any means of propulsion intended for pleasure navigation, excluding pleasure boats propelled by oars, watercraft and boats with a hull length of less than 10 meters without the need for registration.

Leasing services

The services in question are subject to different rules, depending on whether the respective contracts are short-term or long-term (short term <30 days).

Short-term contracts. They are considered to be carried out in Italy when the means of transport are made available to the recipient in Italy and as long as they are used within the EU. Or when the means are made available to the recipient outside the EU and are used in Italy. Therefore, the location of the client or the supplier is not relevant, and the provision of services is not taxable;

Long-term contracts. They are considered to be carried out in Italy when they are provided to an Italian resident taxable person, regardless of the place of residence of the supplier and the place of execution. If they are provided to a private client, they are considered to be carried out in Italy when the client is domiciled in Italy, or if they are provided to a non-EU subject and used in Italy.

Conclusions and online tax consultancy

In terms of VAT, article 7-quater of DPR no. 633/72 identifies some exceptions to the general rules. These are rules for the territoriality of VAT different from the general discipline. The EU legislator, considering the particular nature of the aforementioned services, has provided a different system for applying VAT. When falling into one of the above cases, special attention must be paid. The application of VAT must follow specific rules. If you have any doubts about these aspects and need clarification, contact me for personalized advice to resolve your doubts.

FAQ

What does article 7-quater of DPR no. 633/72 establish?

Article 7-quater defines the territoriality of VAT for specific categories of services in Italy, determining the place where VAT applies. It includes services related to real estate, passenger transport, catering, and short-term rental or leasing of means of transport.

How is VAT applied to services related to real estate according to article 7-quater?

For services related to real estate, VAT is applied in the country where the property is located, regardless of the residence of the client or the supplier.

What is the rule for VAT on passenger transport services?

For international passenger transport, VAT is applied in Italy based on the distance covered in Italian territory, regardless of the nature of the client.

How are VAT services for catering and food service managed?

VAT for catering and food service is applied in Italy if these services are physically provided in Italian territory. If the catering or food service is provided by a non-resident subject to an Italian resident taxable person, the latter must subject the service to VAT using the reverse charge mechanism. The Italian recipient does not have to fulfill intrastat obligations for the service received, as it is a domestic service falling under article 7-quater.

How is VAT determined for short-term rental or leasing services of means of transport?

For short-term rental or leasing services of means of transport, VAT is applied based on the place where the means of transport are made available and their use inside or outside the EU.

Do these rules apply to both B2B and B2C transactions?

Yes, the provisions of article 7-quater apply to both B2B (business-to-business) and B2C (business-to-consumer) transactions, constituting an absolute exception to the general principles of VAT territoriality.