In a reply to question n. 284 of 20 May 2022, the Revenue Agency states that the reduced VAT rate of 5%, pursuant to the combined provisions of art. 2 of Legislative Decree 130/2021 and art. 1 paragraph 506 of Law 234/2021, is not applicable if there is a transfer of thermal energy , rather than a ‘direct supply of methane gas used for combustion for civil and industrial uses”.
Source: eutekne.info
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