- The Italian Revenue Agency has clarified the conditions for applying the 10% VAT rate to services provided to guests in accommodation facilities, including cleaning and booking services.
- The 10% VAT rate applies not only to accommodation services for tourists but also to closely related services such as cleaning and booking.
- The definition of “accommodation facility” is not included in tax laws but in sector-specific regulations developed with the involvement of the regions.
- The “albergo nautico diffuso” (distributed nautical hotel) can be considered an accommodation facility eligible for the 10% VAT rate if it meets the requirements set by regional regulations.
- The 10% VAT rate applies to services that enable the customer’s stay in the accommodation facility, including cleaning, assistance with mooring, booking, surveillance, security, and consumption charges.
- Services consisting of the use of a pleasure boat for short excursions without the assistance of the facility’s crew are excluded from the reduced VAT rate.
- If there is a single complex service that includes various tourist-recreational activities and the stay and accommodation are merely instrumental, the standard VAT rate applies.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
