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”.
Sources:
Latest Posts in "Italy"
- Missing “Reverse Charge” Notation on Invoice Kills Triangular Simplification
- Italian Supreme Court Limits VAT Buyer’s Duty to Rectify Irregular Invoices
- Italy Confirms VAT-Free Boat Imports for Relocating Residents
- Energy Server Census Launched for EV Charging Operators
- EPPO Seizes Additional Assets in €42.8 Million VAT Fraud Probe
