When does the 10% VAT apply for burying telephone lines on the road?

• VAT at 10% for burying the telephone line on the street: when it applies
• VAT rate of 10% applies if the work involves burying the telephone line as part of urbanization works
• VAT rate of 10% does not apply if the work only involves moving and burying existing ducts
• Clarification provided by the Revenue Agency in response to query no. 60 on March 6, 2024

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.