VAT Treatment for Environmental Guide Services and Equipment Rental in Protected Areas

• The document discusses the VAT treatment for activities conducted by an environmental hiking guide.
• The guide is a member of AIGAE and practices a non-regulated profession under law 4/2013.
• The guide’s professional role involves safely accompanying individuals or groups, providing technical assistance, and explaining natural, anthropic, and cultural aspects of the territory.
• The guide operates under a standard tax regime, making their professional activities generally subject to VAT.
• The guide also plans to form a partnership with another guide to focus on accompaniment activities, including in protected areas.
• Protected areas are open to the public without entrance fees.
• The guide rents specific equipment to hikers for an additional fee, supplementing the main accompaniment service.
• AIGAE’s statute outlines the guide’s role in describing and explaining environmental, naturalistic, anthropological, and cultural aspects of various territories, including protected areas and exhibition spaces.

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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