VAT at a reduced rate of 10 per cent can be applied to the services deriving from the contract to be stipulated for the construction of the new municipal storage system, which can be traced back to the municipal delegations. This was clarified by the Revenue Agency with its response to ruling no. 402 of 2 August 2022 with which he recalled that, for VAT purposes, the sale of primary and secondary infrastructure works as well as the provision of services, dependent on tender contracts, relating to the realization of the same works.
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