ACCESS RIGHTS TO MILAN EXPO 2015

ACCESS RIGHTS TO MILAN EXPO 2015 - VAT RATE

Territorial relevance for access rights to Milan Expo 2015 is Italy, since the place of services for access to events such as fairs and expositions, and the services related to the access is the same location where such events take place, whether the client is a taxpayer or not.

Therefore, the services provided by the Organizer for the access to Milan Expo 2015 are subject to VAT in Italy, with a reduction of VAT rate of 10%.

Moreover, such services must be certified with access titles issued by the relevant cash registers or ticket offices under the decree of 13th of July, the provisions of the Italian Tax Agency director dated 23rd July 2001, 22nd October 2002, 3rd August 2004, and 4th March 2008,  and the provisions of the Italian Tax Agency Director dated 9th May 2014.