APS Taxation
From 2026 the VAT exemption for associations runs through 2036. When to apply VAT (commercial revenue) and when not to (institutional activities). Flat-rate scheme under Art. 86 at 3%.
Start from part one
Part 1 of 5 · 13 May 2026 · 22 min
5x1000 for APS: registering on the 2026 permanent list, the Agenzia delle Entrate procedure
Deadline: April 10, 2026. How to register your APS on the permanent 5x1000 list, step by step, from RUNTS registration to the online application. Everything you need to know.
Part 2 of 5 · 20 May 2026 · 24 min
Donations to APS: the 19% tax deduction and deductibility — 2026 guide
Donors to an APS get a 19% tax discount (detrazione) or can deduct up to 10% of income (deducibilità). A practical guide for APS and donors: when and how to apply them, what changes in 2026.
Part 3 of 5 · 17 Jul 2026 · 25 min
ETS tax regime: decommercializzazione (Art. 79 CTS), what changes for your APS
From 2026, Art. 79 CTS comes into force: activities of general interest are "decommercialized" if run at cost. What does this mean for an APS? Margins up to 6%, no tax on institutional revenue.
Part 4 of 5 · 24 Jul 2026 · 23 min
Modello EAS for APS: when to file it and what you risk if you don't
Deadline: 60 days from incorporation. Modello EAS is a filing to the Agenzia delle Entrate for tax exemptions. Skipping it costs penalties and lost benefits. A practical 2026 guide.
Part 5 of 5 · 31 Jul 2026 · 24 min
VAT and the Terzo Settore: when an APS must apply VAT and what the exemptions are
From 2026 the VAT exemption for associations runs through 2036. When to apply VAT (commercial revenue) and when not to (institutional activities). Flat-rate scheme under Art. 86 at 3%.