VAT Treatment for Urban Transport with Rubber-Tired People Movers for Touristic Purposes

• The Italian Revenue Agency clarifies that the reduced VAT treatment applies to urban transport of people with rubber-tired trains for tourist purposes
• The reduced VAT treatment is applicable to services that exclusively involve the transport of people and do not include the provision of additional services
• The nature of the entity providing the service and the purpose of the transport, which can also be recreational or tourist, are not relevant
• This was clarified in response to inquiry no. 93 dated April 16, 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.

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