10% VAT Rate Applied to Parking and Umbrella Rentals at Water Park

• The Italian Revenue Agency has determined that parking and renting umbrellas at a water park are accessory services to park entry.
• These services are subject to a 10 percent VAT rate, the same as for amusement park entry.
• This clarification was provided in response to a query published on April 11, 2025.
• The case involves a company operating a permanent theme park.
• The company sought clarification on the VAT rate for parking and renting umbrellas and cabanas.

Source: eutekne.info

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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