VAT Rate Application for Landfill and Incineration Services Post-2025 Budget Law Amendments

• The law effective from January 1, 2025, changes the VAT application for landfill and incineration without energy recovery.
• The reduced VAT rate of 10 percent no longer applies to these services.
• The Association seeks clarification on the correct VAT rate for services invoiced after January 1, 2025, but performed before December 31, 2024.
• The Agency clarifies that the ordinary VAT rate applies to services paid from January 1, 2025, regardless of when they were performed.
• The absence of transitional provisions means the timing of payment determines the applicable VAT rate.

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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