Payments for any service have to be considered pre-tax, VAT free, article 10 DPR 633/72 paragraph 22. (A with withholding tax at 20% DPR 600/73 article 25 may be applied). 4% debit of national insurance contributions to INPS 335/1995, in the invoice. Any transfer, meal and overnight stay away from one’s residence has to be charged to the customer. Working day starts not earlier than 7 o’clock am and finishes not later than 7 PM. For multilingual services – for any additional language – there is an extra charge of Euro 50,00 for HD and Euro 80,00 for FD. For night service, dinner plus show, there is an extra charge of € 60,00. The customer will have to pay a compensation for failed earnings equal to 50% of the sum for tours cancelled within 7 days from the beginning of the service, as well as for one day services cancelled within 24 hours from the beginning of the service.