SpendQueryBeta

FAR and DFARS › DFARS Part 252: Solicitation Provisions and Contract Clauses › Subpart 252.2

DFARS 252.229-7012 Tax exemptions (Italy)—representation.

The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

In plain English

This DFARS provision tells offerors responding to solicitations for supplies or services for U.S. Military Commands in Italy that the U.S. Government is exempt from certain Italian taxes, including IVA tax. By submitting an offer, the offeror represents that its price, including subcontract prices, does not include those exempt taxes.

Applies to: Offerors on solicitations for supplies or services to U.S. Military Commands in Italy

What it requires

  • By submitting an offer, represent that the offered price, including subcontract prices, does not include the identified taxes or any other taxes from which the U.S. Government is exempt

Key terms: Imposta Valore Aggiunto (IVA) tax · representation · offeror · subcontracts · United States Military Commands in Italy

Written by AI from this section's text. A guide, not legal advice: the text below rules.

The text

As prescribed in 229.402-70(c)(2), use the following provision:

Tax Exemptions (Italy)—Representation (MAR 2012)

(a) Exemptions. The United States Government is exempt from payment of—

(1) Imposta Valore Aggiunto (IVA) tax in accordance with Article 72 of the IVA implementing decree on all supplies and services sold to United States Military Commands in Italy; and

(2) The other taxes specified in paragraph (c) of the clause DFARS 252.229-7003, Tax Exemptions (Italy).

(b) Representation. By submission of its offer, the offeror represents that the offered price, including the prices of subcontracts to be awarded under the contract, does not include the taxes identified herein, or any other taxes from which the United States Government is exempt.

(End of provision)

Sections it refers to

Sections that refer to it

  • 204.1202 Solicitation provision and contract clause.
  • 229.402-70 Additional provisions and clauses.
  • 252.204-7007 Alternate A, Annual Representations and Certifications.

← 252.229-7011 Reporting of Foreign Taxes—U.S. Assistance Programs. · 252.229-7013 Tax exemptions (Spain)—representation. →

Rule changes for DFARS Part 252

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.

DFARS 252.229-7012 Tax exemptions (Italy)—representation · SpendQuery