VAT rate of 5% for the ancillary services related to the natural gas supplies – Resolution n. 47/E of the Italian Tax Authorities
With Resolution n. 47/E published on September 6, 2022, the Italian Tax Authorities provide clarifications with reference to previous Response to the ruling n. 368, published on July 7, 2022.
In particular, in order to mitigate the increases of the gas’ cost, the article 2 of the Law Decree n. 130 of September 27, 2021 provides, as a temporary and emergency measure, the application of the 5% VAT rate for the supply of natural gas used for combustion for civil and industrial uses.
Source PwC
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