- Italy’s Revenue Agency confirmed waste transportation services remain eligible for the reduced 10% VAT rate, regardless of the waste’s final destination.
- The 2025 Budget Law restricts the 10% VAT rate for waste management, applying the standard 22% rate to landfilling and incineration without energy recovery.
- Waste transport is recognized as a distinct service, separate from disposal, and retains the 10% VAT rate.
- VAT classification is based on the nature of the service (transport vs. disposal), not the waste’s destination or treatment.
Source: regfollower.com
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.
