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In which cases do I not have to charge VAT?

Information on non-taxable transactions, exempt transactions and reverse charge transactions

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EXEMPT Operations

They are EXEMPT operations:

  1. Domestic transactions (limited exemption: you cannot deduct input VAT on purchases related to these operations that are exempt).

    • Healthcare.

    • Educational activities.

    • Social assistance.

    • Cultural activities.

    • Participation in sports.

    • Financial and insurance operations.

    • Real-estate exemptions.

    In relation to social assistance for persons with disabilities, you can consult related content on this page.

    In relation to real-estate exemptions, you can see the related Content on this page.

  2. Foreign operations (full exemption: you can deduct input VAT on purchases related to these operations).

    • Exports: supplies of goods transported outside the European Community.

    • Intra-EU supply of goods: supplies of goods to business customers transported to another Member State.

    For more information on VAT for foreign trade operations, please consult the related content on this page.