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VAT treatment for canoe, kayak, and raft: exclusion from preferential tax regime for transport services

  • 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.

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