VAT rates: the Inland Revenue supports Anacam's interpretation

The Revenue Agency has finally responded to the request for legal advice presented by Anacam on 12 February of last year on the application of subsidized VAT rates in the lifting equipment sector.

In the opinion provided, which almost entirely adheres to the interpretation proposed by Anacam, the Revenue Agency specifies that it is necessary to apply:

• a 4 percent VAT rate for the installation of lifts in existing buildings mainly for residential use, as it is directly aimed at overcoming / eliminating architectural barriers;
• a 4 percent VAT rate for interventions to adapt the systems to the needs of people with motor disabilities;
• a 10 percent VAT rate for periodic verification and extraordinary verification pursuant to Articles 13 and 14 of the Presidential Decree 162/99, including the related mandatory assistance services provided by the maintenance technician;
• a 10 percent VAT rate applying the "significant good" mechanism for the installation of lifts in buildings mainly for residential purposes, when this is configured not as a removal of architectural barriers but as an extraordinary maintenance intervention of the building;
• a 22 percent VAT rate for the 24-hour on-call service and for the free loan of SIMs for use and management in the bidirectional lifting systems.

The opinion was published in the form of answer no. 18 of 24/7/2019 to a request for legal advice on the AdE website, omitting, as usual, the name of the applicant Association. It is also available to members - in full version - in the Circulars area of ​​anacam.it which can be accessed after logging in.