TARI Collection Service Subject to Standard 22% VAT, Not Reduced 10% Rate, Tax Agency Clarifies

• The Italian Revenue Agency clarified that TARI management services provided by a company also handling waste collection and transport are not eligible for the reduced 10% VAT rate.
• The reduced VAT rate applies only to waste collection, transport, and recovery/disposal services, not to administrative activities like TARI collection, which are subject to the standard 22% VAT rate.
• If a single undivided fee is charged for both services, the highest applicable VAT rate (22%) must be applied.
• If separate fees are identified, the 10% VAT rate applies only to waste management services, not to TARI collection.
• The TARI management service is not considered ancillary to waste management and does not qualify for the reduced VAT rate.

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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