Reduced VAT

1. Construction of the First Home: 4% VAT

The following requirements must be met:

1. The property should not be a luxury property, according to the criteria indicated in the decree of August 2, 1969;
2. It is necessary to declare “…not to be the owner, even in part, even in the legal communion regime throughout the national territory of ownership rights, usufruct, use, residence, and naked property on another residential property purchased by the same person or by the spouse with the facilitations provided by this article…”;

Subsequently, the following documentation must be sent:

• Copy of a valid ID card;
• Copy of the tax code or health insurance card, valid;
• Self-certification, downloadable from here: Reduced VAT form;
• Copy of the building permit issued by the municipality (or certified start of activity report sent to the municipality).

send the documentation to the following address: ordini@euroceramica.it.

Payment can be made by bank transfer, paypal, credit card, and cash on delivery.

2. Restoration, Conservative Renovation and Restructuring: 10% VAT

For building recovery interventions, a 10% VAT rate is applied.

Specifically:

1. Services provided under contracts for construction or work, related to the realization of restoration, conservative renovation, or restructuring interventions;
2. Purchase of goods, excluding raw materials and semi-finished products, used in conservative renovation and building restructuring, identified by article: letters c) and d) of the Consolidated Law on Building Regulations, approved by DPR June 6, 2001, no. 380.

Subsequently, the following documentation must be sent:

• Copy of a valid ID card;
• Copy of the Tax Code or Health Insurance card, valid;
• Self-certification, downloadable from here: Reduced VAT form;
• Copy of CILA (Certificato di Inizio Lavori Asseverato) or SCIA (Segnalazione Certificata di Inizio Attività) issued by the Municipality.

send the documentation to the following address: ordini@euroceramica.it.

To take advantage of the facilitation, payment must be made by bank transfer, specifying the invoice number received via email in the payment reference.

3. Facilitation for disabled individuals: 4% VAT

Facilities are provided for people with disabilities who purchase products and assistive device, provided that the product is necessary to improve or guarantee personal autonomy.

Subsequently, the following documentation must be sent:

• Copy of a valid ID card;
• Copy of the Tax Code or Health Insurance card, valid;
• Self-certification, downloadable from here: Reduced VAT form;
• Disability certificate issued by the Local Health Authority (ASL).

send the documentation to the following address: ordini@euroceramica.it.

Payment can be made by bank transfer, paypal, credit card, and cash on delivery.

Tax deductions

1. Ordinary and extraordinary maintenance: 22% VAT

For extraordinary or ordinary maintenance or interventions falling under free building maintenance, the reduced 10% VAT rate cannot be applied. This type of facilitation only applies to work performed on the property and not the sale of finished products.

This facilitation is applied to service fees for maintenance, ordinary and extraordinary, carried out on residential properties.

To benefit from this, the goods must be purchased directly by the individual or company performing the maintenance, ordinary or extraordinary, with 22% VAT.

Subsequently, the maintenance service provider will issue an invoice with 10% VAT directly to you.

2. Furniture bonus: 50% deduction

The legislative decree no. 63/2013 introduced an additional 50% deduction for the purchase of furniture and large household appliances with a minimum class of A+ (A for ovens), intended for furnishing properties undergoing renovation.

The main prerequisite for claiming the deduction is the execution of a building renovation intervention.

ith circular no. 29/E dated September 18, 2013, the Revenue Agency clarified the rules for claiming the deduction.

The 50% deduction is also extended to other goods such as sanitary ware, faucets, shower enclosures, and shower trays.

Payment must be made by bank transfer, specifying the invoice number received via email in the payment reference.