- Environmental guide services without an entrance ticket are not exempt from VAT
- The service involves guiding hikers in public protected areas
- The Italian Revenue Agency clarified this in response to a query
- The case involved an environmental hiking guide providing accompaniment and equipment rental
- The guide believed both services could be VAT exempt under a specific law
- The Revenue Agency disagreed, stating the exemption applies to cultural site visits
- Since the service was in public areas without an entrance fee, it is subject to VAT
- Equipment rental service is also not exempt from VAT
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.
