Management of Integrated Water Service: VAT-liable Service Provision

• Water supply by the integrated water service provider is considered a service subject to VAT in Italy.
• The territoriality of the operation is determined by article 7-ter of DPR 633/72.
• The administration believes that the water supply activity can be classified as a service subject to VAT if it is territorially relevant in Italy.
• The rules governing the territoriality of the operation are indicated by article 7-ter of DPR 633/72.
• The status of the client, whether a non-EU resident or private consumer, can be determined according to circulars 37/2011 and 30/2023.
• The service provider must apply the provisions of articles 10 to 13-bis, 17, and 18, if possible.

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.

---

---