FAQs > IVA > Quali servizi e beni non sono soggetti a IVA?

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Alcuni beni e servizi non sono inclusi nel sistema IVA del Regno Unito, sono al di fuori dagli interessi di IVA.
Non si applica né si richiede IVA su beni e servizi che sono al di fuori degli interessi IVA.

  • Donations to charity that are freely given and where the giver doesn't receive anything in return
  • Hobbies, private or personal activities that aren't included in your business
  • MOT testing
  • Tolls for bridges, tunnels and roads operated by public authorities - but tolls for privately operated bridges, tunnels and roads are standard-rated
  • Welfare services provided by charities at below cost price may be outside the scope of VAT 

Last updated on novembre 22, 2010 by Erika Opali

 
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