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VAT number or freelancer? How to use the facilities.
Usually purchased on tomasucci.com, will be issued a regular invoice (VAT 22%) then the buyer will be certified and then include the purchased products (providing adequate documentation) in their construction / renovation contract.
Information on tax concessions
VAT 4% AGREEMENT
Objective requirements
1. the property is not luxury (the property must not have luxury features, according to the criteria indicated in the decree of 2 August 1969);
2. not be the holder, even for quotas, even in the regime of legal communion throughout the national territory of property rights, usufruct, use, housing and bare ownership of another house.
Requested documents
- copy of identity card;
- copy of the Fiscal Code or valid health card;
- a copy of the Building Permit issued by the Municipality (that is, a Statement of Business Start / Certified Reporting Start of Activity sent to the Municipality).
Objective requirements
1. the property is not luxury (the property must not have luxury features, according to the criteria indicated in the decree of 2 August 1969);
2. not be the holder, even for quotas, even in the regime of legal communion throughout the national territory of property rights, usufruct, use, housing and bare ownership of another house.
Requested documents
- copy of identity card;
- copy of the Fiscal Code or valid health card;
- a copy of the Building Permit issued by the Municipality (that is, a Statement of Business Start / Certified Reporting Start of Activity sent to the Municipality).
VAT 10% AGREEMENT
Predicted interventions
For all the interventions for the recovery of the building stock, the application of the VAT rate of 10% is envisaged. In particular:
1. Services provided by contract or work contracts relating to the implementation of the following activities: restoration, conservative restoration, restructuring;
2. The purchase of goods, with the exception of raw materials and semi-finished products, provided for the realization of the same restoration, restoration and building renovation, identified by Article 3. letters c) and d) of the Consolidated Law and regulations on building, approved with Presidential Decree 6 June 2001, n. 380.
Requested documents
- copy of identity card;
- copy of the Fiscal Code or valid health card;
- DIA or SCIA copy or permission to build + technical report.
Predicted interventions
For all the interventions for the recovery of the building stock, the application of the VAT rate of 10% is envisaged. In particular:
1. Services provided by contract or work contracts relating to the implementation of the following activities: restoration, conservative restoration, restructuring;
2. The purchase of goods, with the exception of raw materials and semi-finished products, provided for the realization of the same restoration, restoration and building renovation, identified by Article 3. letters c) and d) of the Consolidated Law and regulations on building, approved with Presidential Decree 6 June 2001, n. 380.
Requested documents
- copy of identity card;
- copy of the Fiscal Code or valid health card;
- DIA or SCIA copy or permission to build + technical report.
Informational tax deductions
VAT 22%
To use them:
In the extraordinary maintenance it is possible to apply the reduced VAT only in the provision of services and not in the sale of finished products. To be able to take advantage of the 10% VAT, the invoice can be made out to the company executing the works, which will then invoice the purchase of the materials and install with reduced VAT.
To use them:
In the extraordinary maintenance it is possible to apply the reduced VAT only in the provision of services and not in the sale of finished products. To be able to take advantage of the 10% VAT, the invoice can be made out to the company executing the works, which will then invoice the purchase of the materials and install with reduced VAT.
50% DEDUCTION
How does it work:
Decree Law no. 63/2013 introduced a further deduction of 50% for the purchase of furniture and large household appliances of a class not lower than A + (A for ovens), aimed at furnishing buildings subject to restructuring. The main prerequisite for having the deduction is the carrying out of a recovery operation of the building stock. With the circular n. 29 / E of September 18, 2013, the Inland Revenue has clarified the rules to be able to take advantage of the deduction.
How does it work:
Decree Law no. 63/2013 introduced a further deduction of 50% for the purchase of furniture and large household appliances of a class not lower than A + (A for ovens), aimed at furnishing buildings subject to restructuring. The main prerequisite for having the deduction is the carrying out of a recovery operation of the building stock. With the circular n. 29 / E of September 18, 2013, the Inland Revenue has clarified the rules to be able to take advantage of the deduction.