It is therefore believed that, on the basis of the elements described and the representation of the facts, the reduced VAT rate of 10% is applicable to the CSP plant in question, as it is included in the broader category of “production plants and networks ofdistribution of heat-energy and electricity from solar-photovoltaic sources “.
Source: gov.it
Latest Posts in "Italy"
- CPB: Early Exemption from Compliance Visa for VAT Credit Offsetting up to 70,000 Euros
- 10% VAT Applies to Musical Entertainment Accessory to Restaurant Services, Rules Italian Supreme Court
- Deductibility of Non-Deductible Pro Rata VAT: Cash or Accrual Basis for Businesses?
- Expense Recharging Between Unassociated Professionals: VAT Rules and Invoicing Obligations Explained
- EU VAT Showdown: Is User Data a Taxable Payment for Free Digital Services?