On 14 January 2026 the Italian Revenue Agency issued Letter No. 4/2026 clarifying that an artistic foundry’s activity is a provision of services, not artwork sales. Consequently the 5 % reduced VAT rate does not apply because the foundry is not the author or rights holder of the artworks it produces. The foundry must therefore charge the standard VAT rate on its services.
It clarified that the foundry’s activity is a provision of services, not artwork sales, and therefore the 5 % reduced VAT rate does not apply.
Because the foundry is not the author or rights holder of the artworks it produces.
On 14 January 2026.
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