- Agenzia delle Entrate clarified that airport services are subject to VAT even if provided by a public entity
- The provision of airport services is considered commercial activity, leading to VAT on related fees
- Article 4, paragraph 5 of DPR 633/72 considers port and airport services as commercial, even if provided by public entities
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.
