VAT Rate for Wildlife Sales to Agricultural Businesses Engaged in Hunting Activities

• The request concerns the VAT rate for the sale of wild animals to agricultural businesses involved in hunting activities
• Agricultural entrepreneurs engage in hunting activities authorized by regional laws
• Two types of hunting management can be authorized: wildlife-hunting companies and agri-tourism-hunting companies
• Wildlife-hunting companies focus on conservation and environmental restoration, while agri-tourism-hunting companies are for agricultural purposes
• Both types of companies can introduce and hunt wild animals on their land
• They can purchase wild animals for restocking or breeding for hunting purposes
• The question is whether the reduced 10% VAT rate applies to the sale of wild animals for hunting and consumption by hunters
• The interpretation suggests that the 10% VAT rate applies to sales of wild animals to agricultural entrepreneurs

Source: agenziaentrate.gov.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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