Waste Transport Remains Eligible for 10% VAT Rate Despite 2025 Law Changes

• The transport of waste is subject to the reduced 10% VAT rate, even if destined for landfill or incineration without efficient energy recovery.
• This reduced rate applies independently of the subsequent waste management operations, which may be taxed at the ordinary 22% rate.
• The 2025 Budget Law restricts the reduced VAT rate for landfill and incineration operations, but not for waste transport.
• Waste transport is considered an autonomous activity, not an accessory to final disposal, and maintains its own VAT treatment.
• Only the physical delivery of waste to landfill or incineration without energy recovery is excluded from the reduced VAT rate; transport remains eligible for the 10% rate.

Source: fiscooggi.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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