To prevent cases of double taxation, of non-taxation or distortion of competition for VAT purposes, the 2020 budget law (article 1, paragraph 725) established that the location of provision of rental services, also financial, leasing and similar, short-term, of recreational crafts [(article 7-quarter, paragraph 1, letter e), of dpr no. 633/1972], is considered outside the European Union if the actual use and fruition of the service is proved with adequate evidence to be outside the European Union.
To this end, the 2020 balance law established that the Revenue Agency selects with their own measures the appropriate ways and means to show the actual fruition and use of the service outside the European Union.
The Revenue Agency thus set up a public consultation on the draft measure it created, with the aim of sharing with the practitioners the choices subtended to the emission of the measure provided that it regards an industry relevant to the economic system of the country.
The contributions must be forwarded to the address dc.gc.