http://www.adcmi.it/public/norma163_167.pdf


http://www.dmamarketingnetwork.com/?tabid=94
. Use manufacturer’s cooperative allowances
If you sell or resell products or services from major manufacturers, they may offer you what is called a “co-op allowance.” This is money—usually a percentage of your total purchases—that the manufacturer sets aside to help you advertise their products. Some manufacturers will even pay the entire cost of a mailing that features their products. Talk to manufacturers’ representatives to see if you qualify for cooperative advertising programs.

http://www.unioneconsulenti.it/print.php?sid=1770

I corrispettivi ricevuti dal distributore che effettua servizi promozionali su richiesta dell'impresa produttrice devono essere fatturati con l'applicazione dell'Iva al 20 per cento.