- The Municipality asked if the reduced 10% VAT rate applies to both waste management and TARI administrative services under a single contract.
- The Municipality argued that all services should get the 10% rate, claiming TARI management is either included or an accessory to waste management.
- The Tax Authority ruled that only technical waste management activities qualify for the 10% VAT rate.
- Administrative services for TARI and user relations are subject to the ordinary VAT rate.
- If all services are billed together as a single amount, the ordinary VAT rate applies to the entire sum.
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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