VATupdate
VAT

Guidance: VAT rate for production plants and distribution networksheat-energy and electricity from solar-photovoltaic sources

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

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