Tax relief

How to make use of the Facilitated VAT for purchases on FISSORE

In case you are building a new home or renovating a property, on Fissore.com the application of the reduced VAT to 4% or 10%. On this page you will find all the instructions to help you buy your products on Fissore.com exploiting the necessary fiscal benefits currently in force.

Purchasing procedure Follow these few simple steps to receive tax relief.

Add the desired products in your shopping cart and proceed to purchase.

  • Select your purchase with tax relief by indicating the type of facilitation required and continue.
  • Finish the order.
  • Receive from our staff the invoice with the amount updated on the basis of the requested appropriation and, if necessary, the request of some documents required by law to finalize the order.
  • Please pay only by bank transfer after receipt of our invoice.
  • For any information or problems contact the staff FISSORE the 011.640.66.53 or 320.489.88.61.

CONSTRUCTION

VAT AGEVOLATA 4%

REQUIREMENT

The property is not luxury (the property must not present luxury features, according to the criteria indicated in decree 2 August 1969). Do not be a holder, even for quotas, even under legal communion throughout the national territory of property rights, usufruct, use, dwelling and naked property on other home.

DOCUMENTS REQUEST

  • Copy ID card
  • Copy Tax Code or valid Sanitary Card
  • Self-certification
  • Copy of the Permission of Building issued by the Municipality (i.e. Denuncia Start of Activities/Segnation Certificate Start of Activities sent to the Municipality)

ORDER AND STRAORDINARY MAINTENANCE

On the performance of services relating to ordinary and extraordinary maintenance operations, made on housing units, VAT is reduced to 10%. On goods, however, the reduced rate applies only if given under the contract.

However, when the contractor provides "significant value" goods, reduced VAT applies only to those goods until the value of the benefit considered net of the value of the goods itself. In practice, the rate of 10% applies only to the difference between the total value of the performance and that of the goods themselves.

Example

(a) total cost of intervention: 10,000 euros

(b) labour costs: 4.000 euro

c) cost of significant assets (e.g. taps and sanitary ware): 6,000 euros

The 10% VAT applies to the difference between the total amount of the intervention and the cost of significant assets (a - c = 10,000 - 6,000 = 4,000). On the residual value of the goods (2,000 euros) VAT applies in the ordinary measure of 22%.

The “significant gifts” were identified by Decree 29 December 1999. This is:

  • lifts and lifts
  • external and INTERNI boilers
  • video citophones
  • air conditioning and recycling equipment
  • sanitary ware and bathroom taps
  • safety systems.

The 2018 budget law provides an interpretation of the norm which provides for the reduced VAT rate to 10% for significant goods, explaining how to correctly identify their value when components and parts of the same goods are also supplied (think, for example, to roller shutters and consumables used during the assembly of a fixture).

In particular, it is specified that the determination of the value should be carried out on the basis of the functional autonomy of the parts detached from the main building. Basically, as the Revenue Agency had already explained in circular No. 12/E of 2016, in the presence of this autonomy the components or the detached parts should not be included in the value of the good but in that of the performance (and therefore subject to a reduced rate of 10%).

On the contrary, they must converge in the value of significant goods and not in the value of performance if they constitute an integral part of the good, contributing to its normal functionality.

The same budgetary law also provided that the invoice issued by those who make the intervention must specify, OLTRE to the object of the performance, also the value of the "significant gifts" provided with the same intervention.

WHEN THE AGEVOLATION

You cannot apply the reduced VAT to 10%:

  • materials or goods provided by a subject other than the one performing the work
  • materials or goods purchased directly by the customer
  • to professional services, even if carried out within the scope of interventions aimed at
  • to the building recovery to the performance of services rendered in execution of subcontracts to the executive company of the works.

In this case, the subcontractor company must invoice with the ordinary VAT rate of 22% to the main company which, subsequently, will invoice the performance to the customer with VAT to 10%, if the conditions are met to do so.

RESTRUCTURE OF EDILIZATION, CONSERVATIONAL ANSWERVATION

VAT AGEVOLATA 10%

The VAT rate of 10% is always expected for all other building recovery operations.

This is in particular:

A. services dependent on contract or contract contractsOPERA on the implementation of interventions

  • restoration
  • conservative rehabilitation
  • restructuring

B. the purchase of goods, with the exception of raw materials and semi-finished products, provided for the realization of the same interventions of restoration, restoration and restoration of buildings, identified by Article 3 (c) and (d) of the Single Text of laws and regulations in the field of construction, approved by Dpr 380/2001. The VAT rate of 10% also applies to the supplies of the so-called finite goods, i.e. those goods which, although incorporated in the construction, retain their individuality (e.g. doors, external enclosures, sanitary fixtures, boilers, etc.).

The change is due both when the purchase is made directly by the contractor and when buying the goods is the company or the lenderOPERA that executes them.