- Canoe, kayaks, and rafts are not eligible for the reduced VAT treatment for transportation services
- The Agenzia delle Entrate clarified this in response to inquiry no. 46 on February 21, 2024
- These watercraft involve active participation from the customer, making it more of a sports/touristic experience than just transportation.
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.