VAT Treatment for Tourist/Recreational Water Transport by Canoe, Kayak, or Raft

• The Agency of Revenue does not agree with the proposed solution regarding the VAT treatment of tourist/recreational transport activities using canoes, kayaks, or rafts.
• The interpretation of Article 36-bis states that VAT benefits apply to transport services for tourist/recreational purposes, as long as they only involve transporting people and not additional services.
• The definition of “transport of people” is based on the civil law definition of a transport contract, where the carrier agrees to transfer people or goods from one place to another.
• The company in question only provided a contract for transporting people in canoes or kayaks, raising doubts about whether the service is solely for transporting people.
• The nature of the service provided must align with the criteria for VAT benefits, focusing on the transport of people without additional services.

Source: agenziaentrate.gov.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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