Clarification on VAT for water supply and collection services for users

• 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.