5% VAT for gas for civil uses does not apply to accessory services

The reduced VAT rate of 5% is applicable, on a temporary basis, both to the administration of natural gas for civil and industrial uses ordinarily subject to the rate of 10%, both to those and to those for civil uses (which exceed the annual limit of 480 cubic meters) and industrial companies ordinarily subject to the 22% rate.

Sources:

• gov.it
• ipsoa.it

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