- The Italian Revenue Agency clarified that the provision of water and wastewater services to users is considered a service
- The moment of provision is determined by the payment of the consideration, as stated in the VAT Decree
- The territoriality of the operation is determined by the VAT Decree
Source: ipsoa.it
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.
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