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An Italian company manages the bar and restaurant services for an Italian company's vessels and seeks clarification on VAT exemption. The DGT explains that exemption depends on the location of the service and whether the purchaser is the operator of the vessel.
This ruling clarifies the conditions for VAT exemption on catering services provided on vessels, specifically focusing on the status of the purchaser as the vessel's operator and the geographical location of the service.
The tax team reviews your specific situation.
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