The VAT rate of 10% is applicable to waste electrical and electronic equipment – WEEE: this waste is now expressly considered by the legislator as “urban waste”. This was specified by the Inland Revenue with the response to ruling no. 91 of 1 March 2022, with which he specified that at present it is possible to consider the intermediary as a waste manager, as he is generally subject to the same obligations and responsibilities. The VAT rate of 10% is therefore also applicable to management services rendered as an “intermediary without possession of waste”.
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