Clarification on 10% VAT for TARI surcharges by Revenue Agency

• Agenzia delle Entrate clarified that the two components of the ARERA resolution contribute to the determination of the taxable base for VAT on TARI fees
• The components UR1a and UR2a contribute to the overall cost of the service provided by the company to the customer/consumer
• The VAT rate applied to TARI fees is 10% according to the clarification from Agenzia delle Entrate

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.