Hotel services and administration of food and beverages
We inform you that the Law Decree no.112 of 25 June 2008, converted on 6 August 2008 by Law no.133 (hereinafter "Summer Maneuver"), introduced significant changes regarding the tax treatment of hotel and administration of food and beverages.
This paper intends to provide a first overview of the main changes that have occurred in the matter of VAT deductibility and the deductibility of said costs, also taking into consideration the indications provided by the Revenue Agency with Circular no. 53 of 5 September 2008 ,.
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